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ROOT GLASS CO. v. COMMISSIONER

Docket No. 104255.

1 T.C. 475 (1943)

ROOT GLASS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 21, 1943.

Attorney(s) appearing for the Case

T. C. Edwards (an officer), for the petitioner.

Edward C. Adams, Esq., for the respondent.

OPINION.

TURNER, Judge:

The Commissioner determined a deficiency of $3,922.22 in the petitioner's personal holding company surtax for the fiscal year ended July 31, 1936. The only issue presented is whether in determining the petitioner's undistributed adjusted net income for the purpose of the personal holding company surtax the respondent erred in not allowing as deductions additional income and excess profits taxes for the fiscal years ended July...

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