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VALLEY MORRIS PLAN v. COMMISSIONER

Docket No. 61293.

33 T.C. 572 (1959)

VALLEY MORRIS PLAN, FORMERLY THE STOCKTON MORRIS PLAN COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 24, 1959.

Attorney(s) appearing for the Case

Frank C. Scott, C.P.A., and Harold J. Willis, Esq., for the petitioner.

Aaron S. Resnik, Esq., and John O. Hargrove, Esq., for the respondent.

The Commissioner determined deficiencies in the petitioner's income and excess profits taxes as follows:

1951 -------------------------------------------   $2,768.69
1952 -------------------------------------------   10,242.64
1953 -------------------------------------------   10,773.97

The only issue for decision is whether the petitioner is entitled, in computing its excess profits credit under section 439(b)(1), to include in the computation of...

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