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NATIONAL SANITARY COMPANY v. COMMISSIONER

Docket Nos. 5737, 5738.

6 T.C. 166 (1946)

THE NATIONAL SANITARY COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 31, 1946.

Attorney(s) appearing for the Case

William G. Heiner, Esq., for the petitioner.

Richard L. Shook, Esq., for the respondent.

These proceedings, consolidated for hearing, are for the redetermination of deficiencies in normal income tax and surtax on undistributed profits for 1937 in the amount of $11,791.02 (Docket No. 5737), and in income tax for 1938 in the amount of $2,082.05 (Docket No. 5738).

In Docket No. 5737 it is alleged that the respondent erred in the determination of the deficiency in surtax on undistributed profits by "disallowing a credit for not distributing income, in view...

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