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PELTON & CRANE CO. v. COMMISSIONER

Docket No. 31575.

20 T.C. 967 (1953)

THE PELTON AND CRANE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 10, 1953.

Attorney(s) appearing for the Case

Samuel E. Gawne, Esq., and J. Donald McLeod, Esq., for the petitioner.

Edward E. Pigg, Esq., for the respondent.

The respondent denied the petitioner's applications for relief and claims for refund from excess profits taxes under section 722 (b) (1) and (b) (4) of the Internal Revenue Code for the years 1941, 1942, 1943, and 1944. The sole issue is whether the respondent erred in such action.

FINDINGS OF FACT.

Facts stipulated are so found and incorporated herein by reference.

The petitioner is a corporation organized...

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