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TRIPLEX SAFETY GLASS CO. OF NORTH AMERICA v. COMMISSIONER

Docket No. 110625.

2 T.C.M. 900 (1943)

Triplex Safety Glass Co. of North America v. Commissioner.

United States Tax Court.

Entered September 30, 1943.

Attorney(s) appearing for the Case

Ambrose L. O'Shea, Esq., 150 Broadway, New York, N. Y., for the petitioner. Thomas H. Lewis, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined a deficiency in petitioner's income tax for the taxable year ended June 19, 1940, in the sum of $101,154.70. By amended petition petitioner contends that respondent erred in two respects: (1) by calculating the tax pursuant to the rates imposed by the second Revenue Act of 1940, rather than the Revenue Act of 1939 which was in force on June 19, 1940 when steps were taken to finally liquidate petitioner...

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