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I. LEWIS CORPORATION v. COMMISSIONER

Docket No. 73793.

22 T.C.M. 35 (1963)

T.C. Memo. 1963-13

I. Lewis Corporation (Formerly I. Lewis Cigar Manufacturing Company) v. Commissioner.

United States Tax Court.

Filed January 15, 1963.

Attorney(s) appearing for the Case

Benjamin Alpert, Esq., 810 Broad St., Newark, N. J., and John E. Mahoney, Esq., for the petitioner. Henry L. Glenn, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined deficiencies in petitioner's income tax for the calendar years 1952 and 1954 in the respective amounts of $266,717.65 and $236,233.67. The year 1952 is in issue only because petitioner claims a loss for 1954 which it seeks to carry back to 1952.

The issues remaining for our determination are (1) whether petitioner suffered a loss of $1,634,544.45 in 1954 because of...

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