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EMPIRE CONSTRUCTION CO. v. COMMISSIONER

Docket No. 52024.

31 T.C. 857 (1959)

THE EMPIRE CONSTRUCTION COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 26, 1959.

Attorney(s) appearing for the Case

Bernard Sherl, Esq., and Lester Braunstein, Esq., for the petitioner.

Martin D. Cohen, Esq., for the respondent.

Petitioner contests the respondent's disallowance of its applications for relief and claims for refund under section 7221 for the calendar years 1942, 1943, 1944, and 1945. The amounts of deficiencies in excess profits taxes determined by respondent in the notice of deficiency are as follows:

1942 ---------------------------------------   $53,910.60
1943 ----------------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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