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SMITH'S HEATING, INC. v. COMMISSIONER

Docket No. 25647.

24 T.C. 533 (1955)

SMITH'S HEATING, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 29, 1955.

Attorney(s) appearing for the Case

Jules G. Korner, 3rd, Esq., and A. T. Allen, C. P. A., for the petitioner.

George LeBlanc, Esq., and Edward E. Pigg, Esq., for the respondent.

This proceeding involves the respondent's disallowance of petitioner's application for excess profits tax relief under section 722 (c) (1) and (3), Internal Revenue Code of 1939, and the related claim for refund of excess profits tax in the amount of $29,157.99 for the calendar year 1945. In his notice of disallowance for the year 1945, respondent determined an excess profits tax liability of $45,691.31 and a deficiency of $14,361.34, the payment of which was deferred under...

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