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INDUSTRIAL YARN CORPORATION v. COMMISSIONER

Docket No. 11742.

16 T.C. 681 (1951)

INDUSTRIAL YARN CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 30, 1951.

Attorney(s) appearing for the Case

Jacquin D. Bierman, Esq., and Richard S. Helstein, C. P. A., for the petitioner.

Thomas R. Wickersham, Esq., and Aaron S. Resnik, Esq., for the respondent.

The issue is the correctness of the respondent's disallowance of petitioner's application for relief from excess profits tax for the years 1941 and 1942 under section 722 (b) (2) and (b) (4) of the Internal Revenue Code.

In a prior proceeding, reported under the same title in 12 T.C. 589, it was held that this Court had jurisdiction of the case and the respondent's motion to dismiss was denied...

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