RUUD MANUFACTURING COMPANY v. COMMISSIONER

Docket No. 11544.

10 T.C. 14 (1948)

RUUD MANUFACTURING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 7, 1948.


Attorney(s) appearing for the Case

Walter W. McVay, Esq., for the petitioner.

A. W. Dickinson, Esq., and Hartford Allen, Esq., for the respondent.


OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency in excess profits tax of this petitioner for the short taxable period from January 1 to June 30, 1941. The petition was filed in accordance with law after the receipt of the statutory notice of the determination of that deficiency. Secs. 272 (a) (1) and 729. The Commissioner now concedes that there is no deficiency. The only issue for decision...

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