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AMERICAN BOX SHOOK EXPORT ASSOCIATION v. COMMISSIONER

Docket No. 777.

4 T.C. 758 (1945)

AMERICAN BOX SHOOK EXPORT ASSOCIATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 12, 1945.

Attorney(s) appearing for the Case

W. R. Wallace, Jr., Esq., and Frank L. Muncy, C. P. A., for the petitioner.

Arthur L. Murray, Esq., for the respondent.

The respondent determined deficiencies in income and excess profits taxes against American Box Shook Export Association for its fiscal year ended May 31, 1941, as follows: Income tax, $1,952.15; excess profits tax, $1,270.32.

The principal issue now in controversy is whether any of the amounts received by the petitioner during the year in question are taxable to it as its income. In the event this issue is decided in the respondent...

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