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COLT'S MANUFACTURING CO. v. COMMISSIONER

Docket No. 59184.

35 T.C. 78 (1960)

COLT'S MANUFACTURING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 21, 1960.

Attorney(s) appearing for the Case

James R. Cherry, Esq., Samuel P. Cohen, Esq., and Morris Shilensky, Esq., for the petitioner.

James E. Markham, Jr., Esq., for the respondent.

BRUCE, Judge:

The respondent determined a deficiency in petitioner's income tax for the taxable year 1952 in the amount of $39,227.88. In his deficiency notice respondent allowed a deduction for the additional Connecticut State corporation excise tax which resulted from respondent's adjustment of petitioner's net income. By amended answers respondent alleged error in the allowance of this deduction and claimed additional deficiencies in the amounts of $6,395...

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