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SOUTHERN CALIFORNIA EDISON COMPANY LTD. v. COMMISSIONER

Docket Nos. 6903, 38498, 38499.

19 T.C. 935 (1953)

SOUTHERN CALIFORNIA EDISON COMPANY LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SOUTHERN CALIFORNIA EDISON COMPANY (FORMERLY SOUTHERN CALIFORNIA EDISON COMPANY LTD.), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 4, 1953.

Attorney(s) appearing for the Case

A. Calder Mackay, Esq., William L. Kumler, Esq., and Adam Y. Bennion, Esq., for the petitioner.

R. E. Maiden, Jr., Esq., and Raymond B. Sullivan, Esq., for the respondent.

In these three proceedings, consolidated for trial, the Commissioner denied applications for relief under section 722, I. R. C., pertaining to the years 1942, 1943, 1944, and 1945. In Docket No. 6903, he also determined a deficiency of $35,533.53 in income tax for 1941, an overassessment of $778,158.87 in income tax for 1942, and a deficiency of $1,681,572.16 in excess profits tax for 1942.

By stipulation the parties have...

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