Hall Lithographing Co. v. Comm'r of Internal Revenue

1 Citing case

  1. Robertson Factories, Inc. v. Comm'r of Internal Revenue

    31 T.C. 1106 (U.S.T.C. 1959)   Cited 5 times

    Accordingly, petitioner, to prevail here, would additionally have to show that it is entitled to a constructive average base period net income large enough to result in credits exceeding those available under the invested capital method. Cf. N. Hess' Sons, Inc., supra, at 402; and Hall Lithographing Co., 26 T.C. 1141, 1156, quoting Mokry & Tesmer Machine Co., 23 T.C. 12, 18. From all of the above, we hold that