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COATS & CLARK, INC. v. COMMISSIONER

Docket No. 34679.

35 T.C. 113 (1960)

COATS & CLARK, INC., SUCCESSOR TO CROWN FASTENER CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 25, 1960.

Attorney(s) appearing for the Case

Richard P. Jackson, Esq., Foster Bam, Esq., and Doris L. Bosworth, Esq., for the petitioner.

William V. Crosswhite, Esq., for the respondent.

MULRONEY, Judge:

Respondent disallowed the petitioner's applications for excess profits tax relief under section 722 of the Internal Revenue Code of 19391 for the years 1941 through 1945. Petitioner originally based its claims for relief on section 722(b)(1), (4), and (5), but section 722(b)(1) and (5) was waived at the trial. The questions presented are:

(1) Whether the petitioner...

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