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WALSH HOLYOKE STEAM BOILER WORKS, INC. v. COMMISSIONER

Docket No. 4696.

5 T.C. 814 (1945)

WALSH HOLYOKE STEAM BOILER WORKS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 27, 1945.

Attorney(s) appearing for the Case

Edward J. Keelan, Jr., Esq., for the petitioner.

J. T. Haslam, Esq., for the respondent.

OPINION.

SMITH, Judge:

This proceeding involves a deficiency in excess profits tax for 1941 in the amount of $19,751.67. Petitioner alleges that the respondent erred in determining its equity invested capital for 1941, and also for 1940, as it affects the excess profits carry-over from that year. Other issues raised in the pleadings have been settled by stipulation and the respondent moved for such increase in the deficiency as will result therefrom...

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