MEGOWEN-EDUCATOR FOOD COMPANY v. COMMISSIONER

Docket No. 32046.

25 T.C. 1325 (1956)

MEGOWEN-EDUCATOR FOOD COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 30, 1956.


Attorney(s) appearing for the Case

Alfred Gardner, Esq., for the petitioner.

David Kittner, Esq., for the respondent.


This proceeding involves claims for excess profits tax relief for the years 1943, 1944, and 1945, under section 722 (b) (2), (b) (4), and (b) (5) of the Internal Revenue Code of 1939.

FINDINGS OF FACT.

Petitioner is a Massachusetts corporation with its principal place of business located at Lowell, Massachusetts. Its returns for the taxable years involved, the calendar years 1943, 1944, and 1945, were filed with the collector of internal revenue for the...

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