[Download] "Miami Valley Coated Paper Co. v. Commissioner of Internal Revenue." by United States Court Of Appeals Sixth Circuit # Book PDF Kindle ePub Free
eBook details
- Title: Miami Valley Coated Paper Co. v. Commissioner of Internal Revenue.
- Author : United States Court Of Appeals Sixth Circuit
- Release Date : January 09, 1954
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 71 KB
Description
The question presented by this appeal is whether a taxpayer who, after the Commissioner has determined deficiencies in excess profit taxes declared value excess profits taxes and income taxes, filed a timely petition for redetermination only of the excess profits tax, may, after the statutory period for filing a petition to the Tax Court has run, amend its original petition for the purpose of seeking a redetermination of deficiencies in taxes not originally sought. The Tax Court, following its previous adjudications in analogous cases, answered the question in the negative, and this appeal followed.
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