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GILLEN AND BONEY v. COMMISSIONER

Docket No. 30908.

27 T.C. 242 (1956)

GILLEN AND BONEY, A CORPORATION, AND FRANK R. GILLEN, RUSSELL STOVER AND LEM T. JONES, LIQUIDATING TRUSTEES OF SAID GILLEN AND BONEY, A CORPORATION, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 31, 1956.

Attorney(s) appearing for the Case

Whitson Rogers, Esq., and Roger V. Dickeson, Esq., for the petitioners.

David Karsted, Esq., for the respondent.

The Commissioner denied the petitioners' application for relief under section 722 of the Internal Revenue Code of 1939 for the year 1943, and determined a deficiency in excess profits tax for that year in the amount of $11,881.54.

Petitioners claim relief under section 722 (b) (1) and (b) (2) based on drought and insect infestation in its trade area during the base period.

FINDINGS OF FACT.

Gillen and Boney...

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