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ADAM, MELDRUM & ANDERSON CO., INC. v. COMMISSIONER

Docket No. 24599.

19 T.C. 1130 (1953)

ADAM, MELDRUM & ANDERSON CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 26, 1953.

Attorney(s) appearing for the Case

Fred R. Tansill, Esq., Eugene Meacham, Esq., and John F. Connelly, Esq., for the petitioner.

Michael Waris, Jr., Esq., for the respondent.

The respondent has determined a deficiency of $207,927.52 in the excess profits tax liability of the petitioner for the taxable year ended January 31, 1944, and the petitioner has filed a claim for refund of part of the excess profits taxes paid for that taxable year.

The petitioner assigns error to the respondent's determination that the sum of $139,952.84, which the petitioner seeks to deduct as an ordinary and necessary...

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