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MILLS v. COMMISSIONER

Docket Nos. 28390, 41544.

35 T.C. 580 (1961)

CRANE MILLS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 18, 1961.

Attorney(s) appearing for the Case

Milo W. Smith, Esq., for the petitioner.

Raymon B. Sullivan, Esq., and Aaron S. Resnik, Esq., for the respondent.

OPINION.

KERN, Judge.

Respondent determined deficiencies in petitioner's excess profits tax liability for the years 1942 and 1943 in the respective amounts of $15,843.78 and $15,843.79.

Petitioner claims relief under section 722, I.R.C. 1939, resulting in alleged overpayments of excess profits taxes for the years 1940 to 1944, inclusive, in the following amounts:

[35 T.C. 581]

1940 ----------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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