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GENERAL INSTRUMENT CORPORATION v. COMMISSIONER

Docket Nos. 47349, 47350.

35 T.C. 803 (1961)

GENERAL INSTRUMENT CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. GENERAL INSTRUMENT & APPLIANCE CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 28, 1961.

Attorney(s) appearing for the Case

Jay O. Kramer, Esq., Morton A. Smith, Esq., and Ludwig B. Prosnitz, CPA, for the petitioners.

Arnold I. Weber, Esq., for the respondent.

WITHEY, Judge:

The respondent denied petitioners' applications for relief and claims for refund of excess profits tax under section 722 of the Internal Revenue Code of 1939 for the taxable years ended February 28, 1942, February 28, 1943, February 29, 1944, and February 28, 1945, together with carryback and carry-forward adjustments to the taxable years ended February 28, 1941, and February 28, 1946.

Petitioner, General Instrument Corporation, has abandoned...

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