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BRIDGEPORT HYDRAULIC COMPANY v. COMMISSIONER

Docket No. 43322.

22 T.C. 215 (1954)

BRIDGEPORT HYDRAULIC COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 30, 1954.

Attorney(s) appearing for the Case

Rollin Browne, Esq., Milton D. Solomon, Esq., and Philo C. Calhoun, Esq., for the petitioner.

Joseph Landis, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency of $186,293.21 in the excess profits tax of the petitioner for 1945. The issues for decision are (1) whether the unamortized discount upon issued and the premium paid upon retirement in 1945 of the petitioner's series H, I, and J bonds are deductible in full in 1945 or should be amortized over the life of the new series K bonds issued in 1945...

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