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A. TEICHERT & SON, INC. v. COMMISSIONER

Docket No. 31815.

18 T.C. 785 (1952)

A. TEICHERT & SON, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 23, 1952.

Attorney(s) appearing for the Case

A. I. Diepenbrock, Esq., for the petitioner.

T. M. Mather, Esq., for the respondent.

OPINION.

ARUNDELL, Judge:

The respondent determined a deficiency in the petitioner's income tax for the calendar year 1942 in the amount of $13,331.09, and an overassessment of excess profits tax in the amount of $2,715.27 for that year. In making his determination the respondent took into account an unused excess profits credit for the calendar year 1944 in the amount of $35,661.50. The petitioner alleges that such carry-back of a credit was error...

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