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SNO-FROST, INC. v. COMMISSIONER

Docket No. 66048.

31 T.C. 1058 (1959)

SNO-FROST, INC., AN OHIO CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 27, 1959.

Attorney(s) appearing for the Case

M. R. Schlesinger, Esq., and C. W. Landefeld, Esq., for the petitioner.

William O. Allen, Esq., for the respondent.

WITHEY, Judge:

Deficiencies in income tax for 1953 and 1954 have been determined by respondent against petitioner in the respective amounts of $9,688.81 and $5,500. The issue presented by the pleadings is whether the respondent has erred in disallowing for 1953 a surtax exemption and a minimum excess profits credit to petitioner under section 15 (c) of the Internal Revenue Code of 1939 and in disallowing for 1954 a surtax exemption and an accumulated earnings...

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