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MERRIMAC HAT CORPORATION v. COMMISSIONER

Docket No. 50382.

32 T.C. 1082 (1959)

MERRIMAC HAT CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 18, 1959.

Attorney(s) appearing for the Case

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

J. M. Doukas, Esq., and M. K. Leiter, Esq., for the respondent.

OPINION.

HARRON, Judge:

The petitioner, a Massachusetts corporation having its office in Amesbury, Massachusetts, filed its excess profits tax return and its income tax return for 1942 with the collector of internal revenue for the district of Massachusetts.

Under section 3807, 1939 Code, the respondent determined that there is an income tax deficiency for 1942 in the amount of $8,429.85, to be assessed, out of a total deficiency of $31,785...

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