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SPRAGUE ELECTRIC COMPANY v. COMMISSIONER

Docket No. 32629.

36 T.C. 1043 (1961)

SPRAGUE ELECTRIC COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 19, 1961.

Attorney(s) appearing for the Case

Hugh C. Bickford, Esq., Henry H. Elliott, Esq., Nicholas Kapnistos, Esq., and Arthur G. Connolly, Esq., for the petitioner.

Donald W. Geerhart, Esq., Paul G. Wilson, Esq., and Irene F. Scott, Esq., for the respondent.

MULRONEY, Judge:

The respondent determined deficiencies and overassessments in income, declared value excess profits tax, and excess profits taxes for the calendar years 1941 through 1945. The petition raised 20 issues on the basis of said determinations. Issues 2 through 20 relating to adjustments of gross income and deductions have been settled and the net tax effect of such settlement has been stipulated by the parties. The deficiencies determined by respondent...

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