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KENT MANUFACTURING CORPORATION v. COMMISSIONER

Docket No. 73611.

33 T.C. 930 (1960)

KENT MANUFACTURING CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 18, 1960.

Attorney(s) appearing for the Case

Converse Murdoch, Esq., for the petitioner.

Joseph N. Ingolia, Esq., for the respondent.

OPINION.

WITHEY, Judge:

The respondent has determined deficiencies in the income tax of the petitioner for the fiscal years ended June 30, 1953 and 1954, in the amounts of $11,286.93 and $1,649.36, respectively. The deficiency for the fiscal year ended June 30, 1953, results from the reduction by respondent of a net operating loss of the petitioner for the fiscal year ended June 30, 1955.

The issue for decision is whether under section 392...

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