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HARDAWAY MOTOR COMPANY v. COMMISSIONER

Docket No. 31349.

18 T.C. 824 (1952)

HARDAWAY MOTOR COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 30, 1952.

Attorney(s) appearing for the Case

Bertram S. Boley, Esq., Kenneth L. Hewitt, Esq., and J. Q. Davidson, Esq., for the petitioner.

Newman A. Townsend, Jr., Esq., for the respondent.

FINDINGS OF FACT AND OPINION.

RAUM, Judge:

In a notice of deficiency dated August 21, 1950, the Commissioner asserted deficiencies in excess profits tax for the years 1944 and 1945 in the amounts of $15,446.36 and $14,904.68, respectively. These deficiencies are based exclusively upon that portion of petitioner's excess profits taxes for 1944 and 1945 the payment of which it had elected to defer under section 710 (a) (5) of the Internal Revenue Code...

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