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PATENT BUTTON CO. OF TENNESSEE v. COMMISSIONER

Docket No. 21156.

27 T.C. 471 (1956)

THE PATENT BUTTON COMPANY OF TENNESSEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 11, 1956.

Attorney(s) appearing for the Case

Scott P. Crampton, Esq., Dewey R. Roark, Jr., Esq., and Paul E. Schaub, C. P. A., for the petitioner.

Edward E. Pigg, Esq., and William T. Holloran, Esq., for the respondent.

Petitioner seeks relief under section 722 (b) (4) of the Internal Revenue Code of 1939 because of a change in its capacity for production or operation consummated during and after the base period.

FINDINGS OF FACT.

The stipulations of the parties, oral and written, together with the exhibits attached to and made a part of the written stipulations, are incorporated herein and made a part hereof by this reference.

The petitioner is a corporation organized...

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