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ROWAN COTTON MILLS CO. v. COMMISSIONER

Docket No. 108162.

1 T.C. 865 (1943)

ROWAN COTTON MILLS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 6, 1943.

Attorney(s) appearing for the Case

J. Gilmer Korner, Jr., Esq., for the petitioner.

Jane Pierce, Esq., for the respondent.

OPINION.

SMITH, Judge:

This proceeding is for the redetermination of a deficiency in tax on unjust enrichment for 1935 in the amount of $33,969.97, plus a delinquency penalty of $6,793.99. The following errors are alleged by the petitioner:

(a) By reason of the provisions of section 274 (f) of the Revenue Act of 1926, and section 272 (f) of the Revenue Act of 1936, the Commissioner has no right to determine any additional deficiency...

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