CREAMERY v. COMMISSIONER

Docket No. 27237.

17 T.C. 1123 (1952)

LOCKHART CREAMERY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 8, 1952.


Attorney(s) appearing for the Case

Lee I. Park, Esq., K. Martin Worthy, Esq., and Felix T. Terry, C. P. A., for the petitioner.

Irene F. Scott, Esq., for the respondent.


This proceeding involves petitioner's claims for refund under section 722 of the Code for excess profits tax relief for the calendar years 1942, 1943, 1944, and 1945. In his notices of disallowances (which also contained determinations of deficiencies and overassessments) respondent allowed in part and disallowed in part petitioner's claim for relief under section 722. A summary of the deficiencies and overassessments in petitioner's tax liability as contained in the deficiency...

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