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BARTH SMELTING CORPORATION v. COMMISSIONER

Docket No. 35819.

30 T.C. 1073 (1958)

BARTH SMELTING CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 18, 1958.

Attorney(s) appearing for the Case

Philip A. Brenner, Esq., for the petitioner.

Arnold I. Weber, Esq., for the respondent.

MULRONEY, Judge:

The respondent disallowed petitioner's claims for relief from excess profits tax under sections 722 (a) and 722 (b) (4) of the Internal Revenue Code of 1939 for the fiscal years ended September 30, 1942 through 1946. The excess profits taxes involved are as follows:

Taxable year ended September 30                       Excess profits tax

1942 ----------------------------------------------              $838.33
1943...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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