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HOUGLAND PACKING CO. v. COMMISSIONER

Docket No. 42113.

28 T.C. 519 (1957)

HOUGLAND PACKING COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 28, 1957.

Attorney(s) appearing for the Case

Sol Goodman, Esq., and M. S. Cassen, Esq., for the petitioner.

R. G. de Quevedo, Esq., and Lyman G. Friedman, Esq., for the respondent.

This proceeding involves claims for excess profits tax relief under section 722 of the 1939 Internal Revenue Code for the years ended June 30, 1942, 1943, 1944, 1945, and 1946. Petitioner's claims are based on section 722 (b) (1), (b) (2), (b) (3), and (b) (5) of the 1939 Code. Also involved are deficiencies in excess profits tax determined by the respondent for the years ended June 30, 1943 and 1944, in the amounts of $27,296.58 and $5,446.94, respectively, by reason of...

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