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THE LINCOLN ELECTRIC COMPANY v. COMMISSIONER

Docket No. 1296.

17 T.C. 1600 (1952)

THE LINCOLN ELECTRIC COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 26, 1952.

Attorney(s) appearing for the Case

Thomas V. Koykka, Esq., for the petitioner.

Thomas F. Callahan, Esq., for the respondent.

This proceeding1 involves the tax liability of petitioner for the year 1941 for income, declared value excess-profits, and excess profits taxes as follows:

Income tax -----------------------------------   $189,958.42
Declared value excess-profits tax ------------    103,455.92
Excess profits tax ---------------------------    923,587.91

The proceeding is now before us under the...

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