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SIMPLICITY MANUFACTURING CO. v. COMMISSIONER

Docket No. 40765.

34 T.C. 164 (1960)

SIMPLICITY MANUFACTURING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 13, 1960.

Attorney(s) appearing for the Case

Richard D. Hobbet, Esq., and Eric W. Passmore, Esq., for the petitioner.

Julian L. Berman, Esq., for the respondent.

The Commissioner denied petitioner's claims under sections 722(a) and 722(b) (4) of the 1939 Code for relief from excess profits taxes imposed for the calendar years 1941-1945, inclusive. The petitioner has made claims for refunds of excess profits taxes in the amounts of $4,732.93, $59,436.97, $54,405.86, $13,829.24, and $5,667.96 for the years 1941, 1942, 1943, 1944, and 1945, respectively. The only issue for decision is whether...

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