H. LISSNER COMPANY, INC. v. COMMISSIONER

Docket No. 12275.

7 T.C.M. 616 (1948)

H. Lissner Company, Inc. v. Commissioner.

United States Tax Court.

Entered August 30, 1948.


Attorney(s) appearing for the Case

Bernard Weiss, Esq., 136 E. 57th St., New York, N. Y., for the petitioner. William B. Springer, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

This proceeding arises from the disallowance of petitioner's claim for a refund of excess profits tax for the fiscal year ended October 31, 1942. Petitioner claims that it is entitled to a refund of excess profits tax in the amount of $9,687.08 instead of $1,239.44 as determined by respondent.

The sole question presented for determination herein is whether interest in the amount of $12,788.88, paid during the fiscal...

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