Collection search - ANACONDA AMERICAN BRASS LTD. JUDGMENT OF THE PRIVY COUNCIL (# 12 OF 1955) DATED DEC. 13, 1955 ON APPEAL FROM THE SUPREME COURT OF CANADA ON APPEAL FROM THE EXCHEQUER COURT OF CANADA REGARDING THE DISPUTE WITH THE CO. CONCERNING EXCESS PROFITS TAX ASSESSMENTS AGAINST IT FOR 1947 FOR PROFITS DERIVED FROM SALE OF INVENTORY. PRECEDENTIAL CASE - FIRST TIME THE BUSINESS PRACTICE INVOLVING THE LIFO (LAST-IN, FIRST-OUT) RULE WAS ATTEMPTED TO BE USED BY A TAXPAYER FOR TAXATION PURPOSES. STATUTES: EXCESS PROFITS TAX ACT 1940, S2(1)(f), S3 INCOME WAR TAX ACT S3(1)
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Record information – Brief 
ANACONDA AMERICAN BRASS LTD. JUDGMENT OF THE PRIVY COUNCIL (# 12 OF 1955) DATED DEC. 13, 1955 ON APPEAL FROM THE SUPREME COURT OF CANADA ON APPEAL FROM THE EXCHEQUER COURT OF CANADA REGARDING THE DISPUTE WITH THE CO. CONCERNING EXCESS PROFITS TAX ASSESSMENTS AGAINST IT FOR 1947 FOR PROFITS DERIVED FROM SALE OF INVENTORY. PRECEDENTIAL CASE - FIRST TIME THE BUSINESS PRACTICE INVOLVING THE LIFO (LAST-IN, FIRST-OUT) RULE WAS ATTEMPTED TO BE USED BY A TAXPAYER FOR TAXATION PURPOSES. STATUTES: EXCESS PROFITS TAX ACT 1940, S2(1)(f), S3 INCOME WAR TAX ACT S3(1)
Hierarchical level:File (Accession level)Date:1949/10/17-1956/06/21Reference:RG13, Box number: 21, Microfilm reel number: T-17305, File number: HQTAX-3-157173, File part: POC 1File no. (creator):HQTAX-3-157173BAN no.:2000-01084-9Type of material:Textual materialFound in:Archives / Collections and FondsItem ID number:4497046Context of this record: -
Record information – Details Date(s):1949/10/17-1956/06/21Place of creation:CanadaLanguage of material:EnglishFinding aid no.:Container note(s):Source:GovernmentFormer archival reference no.: -
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