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GROLIER SOCIETY INC. v. COMMISSIONER

Docket No. 35911.

12 T.C.M. 1039 (1953)

The Grolier Society Inc. v. Commissioner.

United States Tax Court.

Entered August 31, 1953.

Attorney(s) appearing for the Case

Gordon W. McKean, Esq., 36 West 44th Street, New York, N. Y., for the petitioner. Clay C. Holmes, Esq., for the respondent.

[12 T.C.M. 1040]

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined a deficiency in excess profits tax against petitioner for the year 1944 in the amount of $113,947.95. The sole issue remaining in controversy is whether an amount based on the cost of answering future information service inquiries is properly deductible in 1944.

Findings of Fact

Some of the facts were stipulated...

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