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FAIRMONT ALUMINUM COMPANY v. COMMISSIONER

Docket No. 40176.

22 T.C. 1377 (1954)

FAIRMONT ALUMINUM COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 30, 1954.

Attorney(s) appearing for the Case

Earl Q. Kullman, Esq., for the petitioner.

William A. Schmitt, Esq., for the respondent.

The Commissioner of Internal Revenue determined a deficiency in excess profits tax for 1945 in the amount of $85,019.82 and an overassessment in income tax in the amount of $38,991.36 for the same year. As the result of an order of severance of issues the principal question presently for decision is whether a prior adjudication by this Court, affirmed by the Court of Appeals for the Fourth Circuit (180 F.2d 832), involving petitioner's tax...

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