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HOUSTON TEXTILE CO. v. COMMISSIONER

Docket No. 12938.

10 T.C. 735 (1948)

HOUSTON TEXTILE CO. (A DISSOLVED CORPORATION), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 30, 1948.

Attorney(s) appearing for the Case

Whitfield H. Marshall, Esq., for the petitioner.

Frank B. Schlosser, Esq., for the respondent.

OPINION.

BLACK, Judge:

The Commissioner has determined a deficiency in petitioner's income tax for the taxable year August 1 to October 31, 1945, in the sum of $6,005.76. The petitioner assigns the following errors in contest of this determination:

1. The Commissioner erred in his method of computation of the credit to be allowed petitioner under Section 26 (e) of the Internal Revenue Code.

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