ROY CAMPBELL, WISE & WRIGHT, INC. v. COMMISSIONER

Docket No. 21865.

15 T.C. 894 (1950)

ROY CAMPBELL, WISE AND WRIGHT, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 18, 1950.


Attorney(s) appearing for the Case

Wesley E. Seale, Esq., for the petitioner.

Irene Scott, Esq., and Roy Wentz, Esq., for the respondent.


In this proceeding petitioner challenges the Commissioner's disallowance of its claim for refund of excess profits taxes for the fiscal year ended July 31, 1943, filed under the provisions of sections 722 (b) (3) (B), 722 (b) (4), and 722 (b) (5) of the Internal Revenue Code.

FINDINGS OF FACT.

Petitioner, Roy Campbell, Wise and Wright, Inc., is a dissolved corporation whose offices prior to liquidation were located...

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