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BLUM FOLDING PAPER BOX CO. v. COMMISSIONER

Docket No. 31911.

25 T.C. 721 (1956)

THE BLUM FOLDING PAPER BOX CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 13, 1956.

Attorney(s) appearing for the Case

Alex M. Hamburg, Esq., for the petitioner.

Martin D. Cohen, Esq., for the respondent.

This proceeding involves claims for excess profits tax relief under section 722, Internal Revenue Code of 1939, for the years 1942, 1943, and 1944 in the respective amounts of $35,584.55, $53,433.60, and $60,000. Petitioner's claims are based on section 722 (b) (4) of the Internal Revenue Code.

As our findings of fact we adopt, in substance, the proposed findings submitted by the hearing commissioner who took the evidence in the case.

FINDINGS OF FACT.

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