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LANOVA CORPORATION v. COMMISSIONER

Docket No. 22682.

17 T.C. 1178 (1952)

LANOVA CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 16, 1952.

Attorney(s) appearing for the Case

Allan F. Ayers, Jr., Esq., Howard S. McMorris, Esq., and J. Andrew Crafts, C. P. A., for the petitioner.

Oscar L. Tyree, Esq., for the respondent.

This proceeding involves deficiencies in income tax for the years 1939, 1940, and 1941 in the amounts of $1,458.80, $918.66, and $7,498.13, a deficiency in declared value excess-profits tax for 1942 in the amount of $323.03 and a deficiency in excess profits tax for 1942 in the amount of $104,176.69. Petitioner claims that there are overpayments of income taxes for all of the years 1939 to 1942, inclusive.

The issues are...

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