Legal Opinion
Southwest Pump Co. v. Commissioner
United States Tax Court
Decided August 2, 1950No. Docket No. 22647Unpublished
1Opinion of the Court
Southwest Pump Company v. Commissioner.
Southwest Pump Co. v. Commissioner
Docket No. 22647.
United States Tax Court
1950 Tax Ct. Memo LEXIS 132; 9 T.C.M. (CCH) 643; T.C.M. (RIA) 50186;
August 2, 1950
Philip I. Palmer, Esq., Republic Bank Bldg., Dallas, Tex., for the petitioner. John W. Alexander, Esq., for the respondent.
JOHNSON
Memorandum Findings of Fact and Opinion
JOHNSON, Judge: The respondent determined the following deficiencies in income, declared value excess-profits tax and excess profits tax of petitioner:
Declared
Value
Excess-
Income
Profits
Excess
Year
Tax
Tax
Profits Tax
Total
1942
$460.07
$ 460.07
1…
2Cases cited5 opinions
- William Leveen Corp. v. CommissionerUnited States Tax Court · 1944
- Surface Combustion Corp. v. CommissionerUnited States Tax Court · 1947
- R. C. Harvey Co. v. CommissionerUnited States Tax Court · 1945
- Lorenz Co. v. CommissionerUnited States Tax Court · 1949
- Carborundum Co. v. CommissionerUnited States Tax Court · 1949