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MADISON NEWSPAPERS, INC. v. COMMISSIONER

Docket No. 54790.

27 T.C. 618 (1956)

MADISON NEWSPAPERS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 26, 1956.

Attorney(s) appearing for the Case

James P. Jones, Esq., for the petitioner.

John E. Owens, Esq., for the respondent.

TIETJENS, Judge:

The respondent determined a deficiency of $2,142.41 in income tax for the fiscal year ended September 30, 1950. The petitioner claims an overpayment of $3,280.65. Certain of the respondent's adjustments are not contested. The issues for decision relate to the application of section 459 (c) of the Internal Revenue Code of 1939. They are (1) whether the petitioner is entitled to compute its average base period net income under the provisions...

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