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UNION PARTS MFG. CO., INC. v. COMMISSIONER

Docket No. 29242.

24 T.C. 775 (1955)

UNION PARTS MFG. CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 28, 1955.

Attorney(s) appearing for the Case

Morris W. Primoff, Esq., for the petitioner.

James A. Glasscock, Jr., Esq., for the respondent.

The petitioner challenges respondent's disallowance of its claims under section 722 (b) (4) of the Internal Revenue Code of 1939 for relief from excess profits taxes. The periods and the amounts of relief claimed are as follows:

Fiscal year ended                                 Amount

June 30, 1941 --------------------------------   $1,471.31
June 30, 1942 --------------------------------   19,240.35
June 30, 1943 --------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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