SCHWARZ PAPER CO. v. COMMISSIONER

Docket Nos. 27725, 27726.

23 T.C. 605 (1955)

SCHWARZ PAPER COMPANY, A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 10, 1955.


Attorney(s) appearing for the Case

Roger V. Dickeson, Esq., and Earl Cline, Esq., for the petitioner.

David Karsted, Esq., for the respondent.


These proceedings have been consolidated.

Docket No. 27725 involves a deficiency notice in which the Commissioner has determined deficiencies in petitioner's excess profits tax of $588.26 for the year 1942 and $5,497.89 for the year 1943. Also in the same deficiency notice he disallowed petitioner any relief under section 722 of the Internal Revenue Code of 1939.

Docket No. 27726 involves the taxable years 1944 and 1945. The Commissioner did not determine...

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