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WENTWORTH MANUFACTURING COMPANY v. COMMISSIONER

Docket No. 6698.

6 T.C. 1201 (1946)

WENTWORTH MANUFACTURING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 28, 1946.

Attorney(s) appearing for the Case

Richard W. Wilson, Esq., and Harry Janin, C. P. A., for the petitioner.

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

The Commissioner denied the petitioner's claim for relief under section 711 (b) (1) (J) of the Internal Revenue Code, applicable to the fiscal year ended October 31, 1941. The petitioner contends that the Commissioner erred in failing to eliminate or disallow as deductions from its base period net income the following items as abnormal deductions:

For the year ended October 31, 1937:

    Advertising expense ----------------------------------   $4,116...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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