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AKRON DRY GOODS COMPANY v. COMMISSIONER

Docket No. 19259.

18 T.C. 1143 (1952)

THE AKRON DRY GOODS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 29, 1952.

Attorney(s) appearing for the Case

Harold J. Holshuh, Esq., for the petitioner.

William R. Bagby, Esq., for the respondent.

OPINION.

TIETJENS, Judge:

The respondent determined a deficiency of $16,671.67 in petitioner's excess profits tax for the fiscal taxable year ended January 31, 1945.

Petitioner claims an overpayment of $22,486.48 in excess profits tax for that year.

The petitioner alleges that respondent erred in failing to allow:

(1) Depreciation of $4,400.26 on furniture and fixtures;

(2...

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