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BENSON HOTEL CORPORATION v. COMMISSIONER

Docket No. 42685.

36 T.C. 997 (1961)

BENSON HOTEL CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 14, 1961.

Attorney(s) appearing for the Case

Bert B. Rand, Esq., and Hans A. Nathan, Esq., for the petitioner.

John W. Holt, Esq., for the respondent.

The petitioner duly filed applications for relief under section 722 of the Internal Revenue Code of 19391 and related claims for refunds of excess profits taxes for its taxable fiscal years ended May 31, 1943, 1944, 1945, and 1946.

In his statutory notice of deficiencies and partial disallowance of claims for relief and refund the respondent determined that the petitioner qualified for relief under section 722(b)(4) and based his partial...

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