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WILMINGTON GASOLINE CORPORATION v. COMMISSIONER

Docket No. 45220.

27 T.C. 500 (1956)

WILMINGTON GASOLINE CORPORATION, A CALIFORNIA CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 12, 1956.

Attorney(s) appearing for the Case

John A. Gorfinkel, Esq., for the petitioner.

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

OPINION.

FISHER, Judge:

Respondent determined an overassessment of excess profits tax in the amount of $14,174.40 and a deficiency in income tax of $12,450.34 for the fiscal year ended April 30, 1944.

The issue presented is whether petitioner has filed a timely and sufficient claim for unused excess profits credit based upon the use of constructive average base period net income for carryback purposes...

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