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JOHN BREUNER COMPANY v. COMMISSIONER

Docket No. 11835.

7 T.C.M. 274 (1948)

John Breuner Company v. Commissioner.

United States Tax Court.

Entered May 12, 1948.

Attorney(s) appearing for the Case

Louis Janin, Esq., 1104 Mills Tower, San Francisco, Calif., for the petitioner. Charles W. Nyquist, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

The Commissioner determined a deficiency of $59,763.48 in petitioner's excess profits tax for the fiscal year ended January 31, 1943. Petitioner, having elected to change from the installment to accrual basis for reporting profit on installment sales, charges error in that the Commissioner computed excess profits tax credits and carry-overs without including in invested capital the gross profits on...

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