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KEYSTONE BRASS WORKS v. COMMISSIONER

Docket No. 16300.

12 T.C. 618 (1949)

KEYSTONE BRASS WORKS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 22, 1949.

Attorney(s) appearing for the Case

Enoch C. Filer, Esq., for the petitioner.

A. W. Dickinson, Esq., for the respondent.

The respondent determined a deficiency of $15,170.96 in the petitioner's income tax liability for the year 1942 and deficiencies of $424.01 and $54,060.42 in its income tax liability and its excess profits tax liability, respectively, for the year 1944.

The single issue is whether or not the petitioner is entitled to relief under the provisions of section 721 (a) (2) (C) of the Internal Revenue Code, by reason of its having...

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