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NATIONAL BUTANE GAS CO. v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 16725.

11 T.C. 593 (1948)

NATIONAL BUTANE GAS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 13, 1948.

Attorney(s) appearing for the Case

Lewis R. Donelson, III, Esq., for the petitioner.

Edwin L. Kahn, Esq., for the respondent.

OPINION.

KERN, Judge:

The petition herein, which was filed on December 15, 1947, asks for a review of the action of respondent in denying petitioner's application for relief under section 722 of the Internal Revenue Code, claiming a refund of the amount of a deficiency in excess profits tax for 1941 assessed and paid in 1945. On February 13, 1948, the respondent moved that the petition be dismissed. Upon this motion a hearing was held and oral arguments...

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