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HENS & KELLY, INC. v. COMMISSIONER

Docket No. 13993.

19 T.C. 305 (1952)

HENS & KELLY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 25, 1952.

Attorney(s) appearing for the Case

Fred R. Tansill, Esq., and Richard L. Shook, Esq., for the petitioner.

Clay C. Holmes, Esq., for the respondent.

The respondent determined deficiencies in excess profits taxes against petitioner for the fiscal years ended January 31, 1943, and January 31, 1944, in the respective amounts of $9,195.15 and $76,321.36. The petitioner claims it is entitled to a refund. Issues presented are: (1) Is petitioner entitled, in determining equity invested capital for the years ended January 31, 1941, 1942, 1943, and 1944, to an inclusion of $400,000 representing...

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