Detroit MacOid Corp. v. Commissioner

Detroit Macoid Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent

Detroit MacOid Corp. v. Commissioner

Docket Nos. 20406, 32325

United States Tax Court

24 T.C. 34; 1955 U.S. Tax Ct. LEXIS 209;

April 19, 1955, Filed

Decisions will be entered under Rule 50.

Petitioner's constructive average base period net income determined.

Robert G. Surridge, Esq., for the petitioner.

A. J. Friedman, Esq., for the respondent.

Van Fossan, Judge.

VAN FOSSAN

These proceedings involve claims for refund of excess profits taxes under section 722 of the Internal Revenue Code of 1939 for the taxable years…