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MERCANTILE BRIDGE CO. v. COMMISSIONER

Docket No. 105138.

2 T.C. 166 (1943)

MERCANTILE BRIDGE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 18, 1943.

Attorney(s) appearing for the Case

Kinley J. Tener (an officer), for the petitioner.

J. Harrison Miller, Esq., for the respondent.

OPINION.

DISNEY, Judge:

This cause was remanded to this Court for a rehearing, limited to a consideration of the applicability of section 501 of the Revenue Act of 1942. Pursuant to such mandate, the matter was set for further hearing and was heard on February 17, 1943. The question now presented is whether or not the petitioner is entitled for 1936 and 1937 to credits as a deficit corporation, under section 501 of the Revenue Act of 1942, amending...

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