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SARTOR JEWELRY CO. v. COMMISSIONER

Docket No. 26107.

22 T.C. 773 (1954)

SARTOR JEWELRY COMPANY, A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 30, 1954.

Attorney(s) appearing for the Case

Roger V. Dickeson, Esq., for the petitioner.

David Karsted, Esq., for the respondent.

The respondent disallowed petitioner's section 722 claim for relief based on drought in its trade area during the base period. Petitioner claims a refund of all of the excess profits taxes paid in the taxable years 1942 and 1943, in the respective amounts of $1,553.45 and $959.60.

This proceeding was heard in conjunction with S. N. Wolbach Sons, Inc., 22 T.C. 152, and it was stipulated that the evidence as to the drought, in...

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