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NELSON SPECIALTY CORPORATION v. COMMISSIONER

Docket No. 43047.

26 T.C. 204 (1956)

NELSON SPECIALTY CORPORATION (FORMERLY NELSON SPECIALTY WELDING EQUIPMENT CORPORATION), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 30, 1956.

Attorney(s) appearing for the Case

Willard C. Mills, Esq., for the petitioner.

Aaron S. Resnik, Esq., for the respondent.

This proceeding involves claims for relief under section 722, Internal Revenue Code of 1939, for the taxable years ended March 31, 1944 and 1945. Petitioner's excess profits tax credit (determined by the invested capital method) without the benefit of section 722 was $16,229.41 for the year ended March 31, 1944, and $14,301.07 for the year ended March 31, 1945. Petitioner proposes a constructive average base period net income of ...

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