Legal Opinion

Miller Mfg. Co. v. Commissioner

United States Tax Court

Decided August 22, 1944No. Docket No. 2607Unpublished

1Opinion of the Court

Miller Manufacturing Company, Inc. v. Commissioner.

Miller Mfg. Co. v. Commissioner

Docket No. 2607.

United States Tax Court

1944 Tax Ct. Memo LEXIS 131; 3 T.C.M. (CCH) 888; T.C.M. (RIA) 44283;

August 22, 1944

R. E. Cabell, Esq., Mutual Bldg., Richmond, Va., and Robert J. Heberle, Esq., State-Planters Bank Bldg., Richmond, Va., for the petitioner. L. W. Creason, Esq., for the respondent.

DISNEY

Memorandum Findings of Fact and Opinion

DISNEY, Judge: The petition herein was filed for the purpose of redetermining the following deficiencies:

Declared Value

Excess

Excess Profits

Profits

Year

Income Tax

Tax

Tax

1940

$…

2Cases cited5 opinions

  1. Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
  2. L. Schepp Co. v. CommissionerUnited States Board of Tax Appeals · 1932
  3. Shield Co. v. CommissionerUnited States Tax Court · 1943
  4. Wagegro Corp. v. CommissionerUnited States Board of Tax Appeals · 1938
  5. Affiliated Enterprises, Inc. v. CommissionerUnited States Board of Tax Appeals · 1940

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