CARLISLE TIRE AND RUBBER COMPANY v. COMMISSIONER

Docket No. 9767.

6 T.C.M. 1082 (1947)

Carlisle Tire and Rubber Company v. Commissioner.

United States Tax Court.

Entered October 6, 1947.


Attorney(s) appearing for the Case

S. L. Ruslander, Esq., First National Bank Bldg., Pittsburgh 22, Pa., for the petitioner. J. W. Bullion, Esq., for the respondent.


Memorandum Opinion

HARLAN, Judge:

The respondent determined a deficiency in the excess profits tax of petitioner for the calendar year 1943 in the amount of $72,762.71.

The questions presented are:

(1) Whether petitioner is entitled to accrue interest on excise taxes due to the United States Government after having compromised its indebtedness for such taxes with the Commissioner of Internal Revenue, and

(2) Whether petitioner is...

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