H. FENDRICH, INC. v. COMMISSIONER

Docket No. 27290.

25 T.C. 262 (1955)

H. FENDRICH, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 18, 1955.


Attorney(s) appearing for the Case

Hugh C. Bickford, Esq., and Henry H. Elliott, Esq., for the petitioner.

Elmer E. Lyon, Esq., for the respondent.


OPINION.

TIETJENS, Judge:

This proceeding now comes before us pursuant to mandate of the Court of Appeals for the Seventh Circuit.

In December 1949 the respondent disallowed petitioner's applications under the provisions of section 722 of the Internal Revenue Code of 1939 for relief from excessive and discriminatory excess profits taxes for the calendar years 1943, 1944, and 1945. Petitioner filed a timely petition which alleged errors in...

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