Central Investment Corp. v. Commissioner

Ninth Circuit

Central Investment Corp. v. Commissioner

167 F.2d 1000, 36 A.F.T.R. (P-H) 1004, 1948 U.S. App. LEXIS 3996

Court of Appeals for the Ninth Circuit·Decided May 7, 1948·No. No. 11796·Published·Cited by 1 cases

Opinion

PER CURIAM.

Petitioner, Central Investment Corporation, seeks review and reversal of a decision of the Tax Court sustaining a determination of respondent, the Commissioner of Internal Revenue, that there was a deficiency of $34,971.23 in respect of petitioner’s excess profits tax for the calendar year 1943. The Tax Court’s findings and opinion are reported in 9 T.C. 128. The findings are not challenged. We agree with the conclusions stated in the opinion. Accordingly, the decision is affirmed.

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PER CURIAM.

Petitioner, Central Investment Corporation, seeks review and reversal of a decision of the Tax Court sustaining a determination of respondent, the Commissioner of Internal Revenue, that there was a deficiency of $34,971.23 in respect of petitioner’s excess profits tax for the calendar year 1943. The Tax Court’s findings and opinion are reported in 9 T.C. 128. The findings are not challenged. We agree with the conclusions stated in the opinion. Accordingly, the decision is affirmed.

Central Investment Corp. v. Commissioner, 167 F.2d 1000, 36 A.F.T.R. (P-H) 1004, 1948 U.S. App. LEXIS 3996 (9th Cir. 1948).

Pincite

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Opinion

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