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LEO KAHN FURNITURE CO. v. COMMISSIONER

Docket No. 13540.

15 T.C. 918 (1950)

LEO KAHN FURNITURE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 21, 1950.

Attorney(s) appearing for the Case

F. E. Hagler, Esq., and Taylor Malone, Jr., Esq., for the petitioner.

S. Earl Heilman, Esq., for the respondent.

OPINION.

LEECH, Judge:

This proceeding involves excess profits tax deficiencies for the years 1940, 1941, and 1942, in the respective amounts of $6,737.61, $1,690.93, and $2,182.39, not all of which is in controversy. The parties have stipulated as to all the issues raised by the pleadings except one issue of law, which is as follows:

Where petitioner elected, under section 736 (a) of the Internal...

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