KIMBRELL'S HOME FURNISHINGS, INC. v. COMMISSIONER

Docket No. 8154.

7 T.C. 339 (1946)

KIMBRELL'S HOME FURNISHINGS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 11, 1946.


Attorney(s) appearing for the Case

W. H. Holderness, Esq., for the petitioner.

E. M. Woolf, Esq., for the respondent.


The Commissioner determined a deficiency in petitioner's excess profits tax for the fiscal year ended August 31, 1943, in the amount of $329.38. By this proceeding the petitioner challenges that determination and claims an overpayment in the amount of $862.56. The question presented is whether in computing its excess profits tax credit petitioner, which filed its income tax returns on the installment basis as provided in section 44 (a) of the Internal Revenue Code and which...

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