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STERN & STERN TEXTILES, INC. v. COMMISSIONER

Docket Nos. 31362, 33978, 33979, 53104.

26 T.C. 1000 (1956)

STERN & STERN TEXTILES, INC., SUCCESSOR IN INTEREST TO HUGUET FABRICS CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 11, 1956.

Attorney(s) appearing for the Case

Richard L. Shook, Esq., for the petitioner.

Emil Sebetic, Esq., for the respondent.

OPINION.

MULRONEY, Judge:

Petitioner corporation is successor in interest to Huguet Fabrics Corporation, the petitioner in Docket No. 7292, Huguet Fabrics Corporation, 19 T.C. 535. That case involved petitioner's claims for relief from excess profits taxes for its fiscal year ending September 30, 1941. The petitions filed in the four cases now before the Court allege...

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