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NAPCO INDUSTRIES, INC. v. COMMISSIONER

Docket No. 39066.

30 T.C. 198 (1958)

NAPCO INDUSTRIES, INC., (SUCCESSOR TO TERRE HAUTE BREWING CO., INC., BY STATUTORY MERGER), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 9, 1958.

Attorney(s) appearing for the Case

Milton E. Carter, Esq., and Peter L. Wentz, Esq., for the petitioner.

Lyman G. Friedman, Esq., and R. G. deQuevedo, Esq., for the respondent.

OPINION.

TRAIN, Judge:

The petitioner claimed refunds of excess profits taxes under section 7221 as follows:

                                                            Excess profits tax
Year ended Oct. 31                                            refund claimed

       1941 ---------------------------------------------       $61,892.91
       1942 -------------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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