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N. HESS' SONS, INC. v. COMMISSIONER

Docket No. 29158.

31 T.C. 385 (1958)

N. HESS' SONS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 14, 1958.

Attorney(s) appearing for the Case

Hugh C. Bickford, Esq., and Henry H. Elliott, Esq., for the petitioner.

William T. Holloran, Esq., for the respondent.

This proceeding involves petitioner's claims for refund of excess profits tax under section 722 of the Internal Revenue Code of 1939, as amended, for the fiscal years ending January 31, 1943, 1944, 1945, and 1946, in the amounts of $2,970.07, $20,987.80, $40,725.09, and $22,771.87, respectively.

The principal issue is whether petitioner is entitled to relief under sections 722 (b) (4) and 722 (b) (5). Other issues raised under sections 711 (b) (1) (H), (I), (J), and...

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