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May Seed & Nursery Co. v. Commissioner

24 T.C. 1131, 1955 U.S. Tax Ct. LEXIS 88
CourtUnited States Tax Court
DecidedSeptember 29, 1955
DocketDocket No. 50073
StatusPublished
Cited by9 cases

This text of 24 T.C. 1131 (May Seed & Nursery Co. v. Commissioner) is published on Counsel Stack Legal Research, covering United States Tax Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
May Seed & Nursery Co. v. Commissioner, 24 T.C. 1131, 1955 U.S. Tax Ct. LEXIS 88 (tax 1955).

Opinion

OPINION.

Raum, Judge:

Petitioner seeks the benefit of an unused excess profits credit carry-over based on a constructive average base period net income from its fiscal year 1941 to its fiscal year 1942, notwithstanding that it made no claim for such carry-over in its application for relief which it filed with respect to 1942. This issue is foreclosed by the decision of this Court in Lockhart Creamery, 17 T. C. 1123, 1140-1143. Cf. St. Louis Amusement Co., 22 T. C. 522; Barry-Wehmiller Machinery Co., 20 T. C. 705.

Reviewed by the Special Division.

Decision will he entered for the respondent.

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Related

H. J. Heinz Co. v. Commissioner
32 T.C. 22 (U.S. Tax Court, 1959)
Feature Publications, Inc. v. Commissioner
29 T.C. 313 (U.S. Tax Court, 1957)
Headline Publications, Inc. v. Commissioner
28 T.C. 1263 (U.S. Tax Court, 1957)
Utility Appliance Corp. v. Commissioner
26 T.C. 366 (U.S. Tax Court, 1956)
May Seed & Nursery Co. v. Commissioner
24 T.C. 1131 (U.S. Tax Court, 1955)

Cite This Page — Counsel Stack

Bluebook (online)
24 T.C. 1131, 1955 U.S. Tax Ct. LEXIS 88, Counsel Stack Legal Research, https://law.counselstack.com/opinion/may-seed-nursery-co-v-commissioner-tax-1955.