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E. W. WILLIAMS PUBLICATIONS, INC. v. COMMISSIONER

Docket No. 48672.

25 T.C. 282 (1955)

E. W. WILLIAMS PUBLICATIONS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 25, 1955.

Attorney(s) appearing for the Case

Claude A. Hope, Esq., and Richard T. Scully, Esq., for the petitioner.

William G. O'Neill, Esq., for the respondent.

The Commissioner determined deficiencies in declared value excess-profits tax and excess profits tax for the year 1945 in the amounts of $372.81 and $24,909, respectively. Petitioner, in its amended petition, claims an overpayment of excess profits tax for 1945 in the amount of approximately $2,700.

Petitioner's application for relief from excess profits tax for 1945 under section 721, Internal Revenue Code of 1939, was rejected by respondent. The only issue presented...

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