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NATIONAL CARBON CO. v. COMMISSIONER

Docket No. 109040.

2 T.C. 57 (1943)

NATIONAL CARBON COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 9, 1943.

Attorney(s) appearing for the Case

F. L. Jennings, Esq., for the petitioner.

Henry C. Clark, Esq., for the respondent.

OPINION.

ARUNDELL, Judge:

This proceeding is to contest the determination of an income tax deficiency of $75,385.15 for the year 1935, which resulted from the Commissioner's determination that the credit for foreign taxes deemed to have been paid by petitioner and allowable under section 131 (f) of the Revenue Act of 1934 is $13,784.38 instead of $89,169.53, as contended by petitioner. The facts are found as...

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