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ALPROSA WATCH CORPORATION v. COMMISSIONER

Docket No. 12368.

11 T.C. 240 (1948)

ALPROSA WATCH CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 31, 1948.

Attorney(s) appearing for the Case

Lincoln Orens, Esq., for the petitioner.

William A. Schmitt, Esq., for the respondent.

This proceeding involves an excess profits tax deficiency for the taxable year ended June 30, 1943, in the amount of $37,633.45.

The question before the Court is whether the petitioner, the Alprosa Watch Corporation, constituted the same taxable entity as the Esspi Glove Corporation and is entitled to include in its tax returns the income and expenses of the Esspi Glove Corporation for the period July 1, 1942, to June 14,...

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