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HENRY GLASS & CO. v. COMMISSIONER

Docket No. 39257.

34 T.C. 954 (1960)

HENRY GLASS & CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 15, 1960.

Attorney(s) appearing for the Case

J. Nathan Helfat, Esq., and Bernard A. Helfat, Esq., for the petitioner.

Martin D. Cohen, Esq., Jules W. Breslow, Esq., and Victor H. Frank, Jr., Esq., for the respondent.

KERN, Judge:

The petitioner contests the respondent's disallowance of its timely filed applications for relief under section 722 of the Internal Revenue Code of 1939 and related claims for refund of excess profits taxes for the fiscal years ended June 30, 1941 to 1946, inclusive. Petitioner also claims benefit of a carryover credit from the fiscal year 1940.

The questions presented for decision are whether the petitioner has established the existence...

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