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WALTER MOTOR TRUCK CO., INC. v. COMMISSIONER

Docket No. 23041.

16 T.C. 645 (1951)

WALTER MOTOR TRUCK CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 28, 1951.

Attorney(s) appearing for the Case

Murray Kurman, Esq., for the petitioner.

Michael Waris, Jr., Esq., for the respondent.

OPINION.

HILL, Judge:

The respondent determined a deficiency in petitioner's excess profits tax for the year ended June 30, 1945, in the amount of $4,565.42. The sole question for determination is whether the respondent erred in refusing to disallow as an abnormal deduction within the meaning of sections 711 (b) (1) (J) (ii) and 711 (b) (1) (K) (iii) the amount of interest paid by petitioner on a Federal income tax deficiency for its fiscal year ended...

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