TOLEDO STOVE & RANGE CO. v. COMMISSIONER

Docket Nos. 4802, 27161, 27162.

16 T.C. 1125 (1951)

THE TOLEDO STOVE & RANGE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 21, 1951.


Attorney(s) appearing for the Case

Harley A. Watkins, Esq., and Richard H. Peters, Esq., for the petitioner.

William J. Stetter, Esq., for the respondent.


In this proceeding petitioner challenges the Commissioner's total disallowance of its claim for refund of excess profits taxes for the calendar years 1942, 1944, and 1945, filed under the provisions of section 722 of the Internal Revenue Code.

FINDINGS OF FACT.

Petitioner is an Ohio corporation organized in 1904 for the purpose of manufacturing stoves and gray iron castings. Its office and principal place of business are in Toledo, Ohio.

Petitioner...

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