AMERICAN BANTAM CAR CO. v. COMMISSIONER

Docket No. 11531.

11 T.C. 397 (1948)

AMERICAN BANTAM CAR COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 27, 1948.


Attorney(s) appearing for the Case

L. W. Eckels, Esq., and C. W. Barstow, C. P. A., for the petitioner.

Stanley W. Herzfeld, Esq., for the respondent.


Respondent determined deficiencies against petitioner for the fiscal years ended June 30, 1942 and 1943, respectively, as set forth below, and petitioner claims refunds of overpayments for such years as set forth:


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Year ended |                            Tax                          | Deficiencies |  Refunds
 June 30—...

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