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STIMSON MILL CO. v. COMMISSIONER

Docket No. 7437.

7 T.C. 1065 (1946)

STIMSON MILL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 31, 1946.

Attorney(s) appearing for the Case

E. E. Adams, C. P. A., for the petitioner.

Wilford H. Payne, Esq., Douglas L. Barnes, Esq., Ralph A. Gilchrist, Esq., and Jaquin D. Bierman, Esq., for the respondent.

OPINION.

DISNEY, Judge:

The Commissioner determined a deficiency of $2,106.08 in excess profits tax for the year 1942 as a result of denying to the petitioner relief under section 722 of the Internal Revenue Code. The only issue is whether petitioner is entitled to relief under section 722 of the Internal Revenue Code, in addition to the benefits of section 713 (e) (1) of the code.

The facts have all been stipulated. We adopt the stipulation...

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