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SOUTHERN ACID & SULPHUR CO. INC. v. COMMISSIONER

Docket No. 27024.

30 T.C. 1098 (1958)

SOUTHERN ACID & SULPHUR COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 19, 1958.

Attorney(s) appearing for the Case

Carl J. Batter, Esq., for the petitioner.

Irene F. Scott, Esq., and Philon D. Wigder, Esq., for the respondent.

Petitioner filed applications for relief from excess profits taxes pursuant to section 722 of the Internal Revenue Code of 1939 as follows:

  Fiscal year
ending March 31                                     Amount

1942 ------------------------------------------   $147,838.08
1943 ------------------------------------------    463,401.81
1944 ------------------------------------------    243,676.58
1945 -------------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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