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ACF-BRILL MOTORS CO. v. COMMISSIONER

Docket No. 14256.

14 T.C. 263 (1950)

ACF-BRILL MOTORS COMPANY (SUCCESSOR BY MERGER TO AMERICAN CAR AND FOUNDRY MOTORS COMPANY), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 24, 1950.

Attorney(s) appearing for the Case

John E. Hughes, Esq., John W. Hughes, Esq., and Glen W. Watkins, Esq., for the petitioner.

Karl W. Windhorst, Esq., for the respondent.

The respondent determined a deficiency in petitioner's excess profits tax for the year 1943 in the amount of $346,223.18. Certain adjustments made by him are not contested. Respondent has conceded that petitioner was correct in respect of one of the assignments of error. The questions for determination are:

(1) Did petitioner's predecessor, for the purpose of computing the amount of consolidated invested capital, hold the...

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