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DOUGLAS HOTEL COMPANY v. COMMISSIONER

Docket No. 60372.

31 T.C. 1072 (1959)

DOUGLAS HOTEL COMPANY, A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 27, 1959.

Attorney(s) appearing for the Case

William J. Hotz, Esq., and Monte M. Taylor, Esq., for the petitioner.

Edward E. Pigg, Esq., for the respondent.

The Commissioner has denied the petitioner's claims for refund of excess profits taxes for the years 1942 to 1945, inclusive, under section 722, I.R.C. 1939.1 The statutory notice of denial is dated September 13, 1955. In its petition, petitioner by appropriate assignments of error contests the action taken by the Commissioner.

The questions raised by the pleadings are whether the petitioner is entitled to excess profits tax relief under...

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