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COLUMBIA TOOL STEEL CO. v. COMMISSIONER

Docket No. 29705.

27 T.C. 70 (1956)

COLUMBIA TOOL STEEL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 22, 1956.

Attorney(s) appearing for the Case

Eugene Meacham, Esq., and Fred R. Tansill, Esq., for the petitioner.

William D. Crampton, Esq., for the respondent.

This proceeding involves a disallowance of claims for excess profits tax relief under section 722 (b) (4) based on an alleged change in capacity for production made in 1941 pursuant to a course of action to which petitioner was committed prior to January 1, 1940. The years involved and the amounts of taxes in controversy are as follows.

Year                                      Amount

1941 ------------------------------     $192,975.10
1942 ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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