Legal Opinion

Bibb Manufacturing Co. v. Secretary of War

United States Tax Court

Decided April 29, 1949No. Docket No. 87-RPublishedCited by 1 opinion

1Opinion of the Court

OPINION.

Muedock, Judge:

This is the first case in which a Commissioner of this Court conducted the hearing and made findings of fact. That procedure was adopted upon motion of the petitioner, to which the respondent said he had no objection. His findings were served upon the parties and they were given an opportunity to object. The petitioner had no substantial objections to the findings, but counsel for the respondent filed a number of objections, all of which have been carefully considered. The findings set forth above, except for the ultimate finding of the amount of excessive profits and a…

2Cases cited4 opinions

  1. Lichter v. United StatesSupreme Court of the United States · 1948
  2. Stein Bros. Mfg. Co. v. Secretary of WarUnited States Tax Court · 1946
  3. Albert & J. M. Anderson Mfg. Co. v. Secretary of WarUnited States Tax Court · 1949
  4. W. Tip Davis Co. v. PattersonUnited States Tax Court · 1949

3Cited by1 opinion

  1. Connecticut Marine Boiler Works v. Secretary Maritime Com.United States Tax Court · 1951

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