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COMMUNITY PUBLIC SERVICE CO. v. COMMISSIONER

Docket No. 17066.

12 T.C. 893 (1949)

COMMUNITY PUBLIC SERVICE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 31, 1949.

Attorney(s) appearing for the Case

Sam G. Winstead, Esq., Wayman G. Peavy, Esq., and Bennett L. Smith, Esq., for the petitioner.

J. Marvin Kelley, Esq., for the respondent.

OPINION.

DISNEY, Judge:

This case involves a deficiency in excess profits tax for the year 1943 in the amount of $114,176.94, with a resulting overassessment in income tax in the amount of $30,686.02, and a claim for refund of excess profits tax for 1943, the amount dependent upon the conclusion reached in this case. The issue is whether petitioner is entitled to unused excess profits credit carry-overs from the years 1941 and 1942, with a resulting...

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