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F. S. HARMON MANUFACTURING COMPANY v. COMMISSIONER

Docket No. 65334.

34 T.C. 316 (1960)

F. S. HARMON MANUFACTURING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 25, 1960.

Attorney(s) appearing for the Case

E. N. Eisenhower, Esq., and George M. Hartung, Jr., Esq., for the petitioner.

George E. Constable, Esq., for the respondent.

DRENNEN, Judge:

Respondent determined an income tax deficiency against petitioner for the fiscal year ending November 30, 1950, in the amount of $38,699.10, resulting from the disallowance of a part of a net operating loss deduction carried back from the fiscal year 1951. Petitioner claims an overpayment in the amount of $203.04 based upon an additional deduction of $527.33 for State excise and compensating tax, the right to this deduction being conceded by...

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