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UNDERWRITERS SERVICE, INC. v. COMMISSIONER

Docket No. 55706.

28 T.C. 364 (1957)

UNDERWRITERS SERVICE, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 13, 1957.

Attorney(s) appearing for the Case

George E. Link, Esq., for the petitioner.

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

OPINION.

MURDOCK, Judge:

The Commissioner determined deficiencies in income and excess profits tax as follows:

1950 --------------------------------------   $1,043.52
1951 --------------------------------------    9,791.02
1952 --------------------------------------    7,089.25

The sole issue is the proper method of computing the petitioner's excess profits net income for its base period year 1946 in order to arrive at its...

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