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O. HOMMEL CO. v. COMMISSIONER

Docket No. 6792.

8 T.C. 383 (1947)

THE O. HOMMEL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 24, 1947.

Attorney(s) appearing for the Case

F. T. Weil, Esq., and S. Allen Vatz, Esq., for the petitioner.

Hobby H. McCall, Esq., for the respondent.

Respondent determined petitioner's excess profits tax liability for the year 1941 to be $13,423.43. He has disallowed a claim for refund of excess profits tax for 1941 in the amount of $2,517.13. The petition has been filed under the provisions of section 732 (a) of the Internal Revenue Code. The question arises under section 711 (b) (1) (J) (ii) of the code, as amended. The excess profits credit is computed under the income credit...

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