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BALTIMORE FOUNDRY AND MACHINE CORPORATION v. COMMISSIONER

Docket No. 7087.

7 T.C. 998 (1946)

BALTIMORE FOUNDRY AND MACHINE CORPORATION (SUCCESSOR TO HARRISON BOLT & NUT COMPANY), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 21, 1946.

Attorney(s) appearing for the Case

Charles B. McInnis, Esq., for the petitioner.

Albert H. Monacelli, Esq., for the respondent.

OPINION.

MURDOCK, Judge.

The Commissioner determined a deficiency in income tax of the Harrison Bolt & Nut Co. in the amount of $139.83 for the fiscal year ended August 31, 1942, and a deficiency in excess profits tax for that same period in the amount of $2,617.26. The petitioner concedes that it is liable, following a merger, for the deficiencies in question if they were properly determined. The facts have been stipulated.

The controversy...

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