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CLAREMONT WASTE MANUFACTURING CO. v. COMMISSIONER

Docket No. 22747.

24 T.C. 1087 (1955)

CLAREMONT WASTE MANUFACTURING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 27, 1955.

Attorney(s) appearing for the Case

Robert Ash, Esq., and Charles H. Burton, Esq., for the petitioner.

George J. LeBlanc, Esq., for the respondent.

OPINION.

FISHER, Judge:

Respondent determined a deficiency in petitioner's income tax for 1941 in the amount of $585.26 and an overassessment of excess profits tax for that year in the amount of $1,887.99. Petitioner had filed both (1) a claim for refund of 1941 taxes based on a carry-back of an excess profits tax credit unused in 1942 and (2) an application for relief under section 722 of the Internal Revenue Code of 1939. Respondent's determination...

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