NIVISON-WEISKOPF CO. v. COMMISSIONER

Docket No. 26564.

18 T.C. 1025 (1952)

THE NIVISON-WEISKOPF COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 18, 1952.


Attorney(s) appearing for the Case

N. Barr Miller, Esq., for the petitioner.

W. T. Holloran, Esq., for the respondent.


OPINION.

OPPER, Judge:

This proceeding grows out of a partial denial of an application for relief from excess profits tax under section 722. Respondent's rejections of the claims for refund were in the respective amounts of $7,744.05 for 1942 and $5,796.24 for 1945. As to the latter year, respondent has now abandoned his contest, so that the only year remaining in controversy is 1942 and the only question to be decided

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