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

CourtCourt of Appeals for the Ninth Circuit

DecidedMay 7, 1948

DocketNo. 11796

StatusPublished

Cited by1 cases

This text of 167 F.2d 1000 (Central Investment Corp. v. Commissioner) is published on Counsel Stack Legal Research, covering Court of Appeals for the Ninth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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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).

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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.

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167 F.2d 1000, 36 A.F.T.R. (P-H) 1004, 1948 U.S. App. LEXIS 3996, Counsel Stack Legal Research, https://law.counselstack.com/opinion/central-investment-corp-v-commissioner-ca9-1948.

Opinion

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