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UTILITY APPLIANCE CORPORATION v. COMMISSIONER

Docket No. 45914.

26 T.C. 366 (1956)

UTILITY APPLIANCE CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 31, 1956.

Attorney(s) appearing for the Case

George T. Altman, Esq., for the petitioner.

R. E. Maiden, Jr., Esq., for the respondent.

OPINION.

KERN, Judge:

In this case, submitted under Rule 30, it is stipulated that "the sole issue is whether petitioner has a timely claim for an unused excess profits credit arising from the use of a constructive average base period net income for carryback purposes, so that a constructive average base period net income for the year 1945 may be employed for the purpose of computing the unused excess profits...

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