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GULF DISTILLING CORPORATION v. COMMISSIONER

Docket No. 35632.

33 T.C. 367 (1959)

GULF DISTILLING CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 30, 1959.

Attorney(s) appearing for the Case

Aaron L. Danzig, Esq., for the petitioner.

Arnold I. Weber, Esq., and John W. Holt, Esq., for the respondent.

TIETJENS, Judge:

This proceeding involves claims for excess profits tax relief under section 722(c) (3) of the 1939 Internal Revenue Code for the taxable years ended October 31, 1942, 1943, and 1944. Due to deferments under section 710(a) (5), deficiencies were determined for the taxable years ended October 31, 1943 and 1944, in the amounts of $176,304.94 and $186,781.23, respectively. Petitioner also claims any carryovers or carrybacks of unused excess profits...

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