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GENERAL ANILINE & FILM CORPORATION v. COMMISSIONER

Docket No. 1779.

3 T.C. 1070 (1944)

GENERAL ANILINE & FILM CORPORATION, AS SUCCESSOR TO OZALID CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 10, 1944.

Attorney(s) appearing for the Case

T. F. Davies Haines, Esq., for the petitioner.

Sidney Gambill, Esq., for the respondent.

OPINION.

DISNEY, Judge.

This case involves excess profits tax. Deficiency was determined in the amount of $6,471.11. The question presented is whether the Commissioner erred in placing upon an annual basis, under section 711 (a) (3) of the Internal Revenue Code,1 the excess profits net income of petitioner's subsidiary, Ozalid Corporation (hereinafter sometimes referred to as Ozalid), for the period of its existence in...

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