UNITED MAIL ORDER HOUSE v. COMMISSIONER

Docket No. 36864.

27 T.C. 534 (1956)

UNITED MAIL ORDER HOUSE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 18, 1956.


Attorney(s) appearing for the Case

Kenneth Carroad, Esq., Theodore Propp, Esq., and Henry B. Bobrow, Esq., for the petitioner.

Emil Sebetic, Esq., and James A. Glascock, Jr., Esq., for the respondent.


Respondent has disallowed petitioner's claims for refund of excess profits tax under section 722, Internal Revenue Code of 1939, for the years 1941 to 1945, inclusive, in the following amounts:

Year                                   Amount

1941 -----------------------------   $1,639.58
1942 -----------------------------   16,988.08
1943 -----------------------------   13,681.94
1944 -----------------------------    1,922.70
1945 ---------...

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