FLOTILL PRODUCTS, INC. v. COMMISSIONER

Docket Nos. 31942, 32302.

26 T.C. 222 (1956)

FLOTILL PRODUCTS, INCORPORATED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FLOTILL SALES CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 30, 1956.


Attorney(s) appearing for the Case

Willard C. Mills, Esq., for the petitioner in Docket No. 31942, and Joseph Getz, C. P. A., for the petitioner in Docket No. 32302.

Aaron S. Resnik, Esq., for the respondent.


In this proceeding, the questions to be determined are entirely different, Docket No. 31942 involving claims for relief under section 722(b)(4) of the Internal Revenue Code of 1939 for the years 1941 through 1945 and Docket No. 32302, a claim under section 722(c) of the Internal Revenue Code of 1939 for the year 1943. They will be discussed separately in the opinion.

FINDINGS OF FACT.

Flotill Products, Incorporated, the petitioner in Docket No. 31942, is...

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