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CENTRAL BAG CO. v. COMMISSIONER OF INTERNAL REVNEUE

Docket No. 31945.

27 T.C. 230 (1956)

CENTRAL BAG COMPANY, A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 31, 1956.

Attorney(s) appearing for the Case

Arthur L. Ross, Esq., and John A. Ross, Esq., for the petitioner.

David Karsted, Esq., for the respondent.

Respondent disallowed petitioner's claims for relief under section 722, Internal Revenue Code of 1939, for the fiscal years ending September 30, 1943, 1944, 1945, and 1946. Petitioner seeks relief under section 722 (b) (4) upon the ground that it changed the character of its business during the base period and its average base period net income does not reflect the normal operation of its business for the entire base period.

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