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GLENSHAW GLASS COMPANY, INC. v. COMMISSIONER

Docket No. 36536.

23 T.C. 1004 (1955)

GLENSHAW GLASS COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 14, 1955.

Attorney(s) appearing for the Case

Sidney B. Gambill, Esq., Joseph D. Block, Esq., and Max Swiren, Esq., for the petitioner.

Albert J. O'Connor, Esq., for the respondent.

By this proceeding petitioner challenges respondent's disallowance of its claims under section 722 (b) (5) of the Internal Revenue Code of 1939 for relief from excess profits tax liabilities. The periods and the amounts of relief claimed are as follows:

Fiscal year ended
  September 30                                         Amounts

       1942 ---------------------------------------   $66,872.83
       1943 -------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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