SUBURBAN TRANSPORTATION SYSTEM v. COMMISSIONER

Docket No. 20769.

14 T.C. 823 (1950)

SUBURBAN TRANSPORTATION SYSTEM, A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 15, 1950.


Attorney(s) appearing for the Case

Maurice R. McMicken, Esq., and Alfred J. Schweppe, Esq., for the petitioner.

Irene F. Scott, Esq., and Douglas L. Barnes, Esq., for the respondent.


The petitioner contests respondent's disallowance of claims for refund filed under section 722, Internal Revenue Code, for the years 1941 and 1942 in the respective amounts of $2,279.38 and $20,619.55. The 1941 claims covered the entire amount of the excess profits tax paid by the petitioner for that year, while the 1942 claims, for $20,619.55, were for only a portion of the $74,140.80 of excess profits tax paid for that year.

The claims, as filed with the respondent...

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