FANNER MANUFACTURING CO. v. COMMISSIONER

Docket No. 37142.

29 T.C. 587 (1957)

THE FANNER MANUFACTURING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 30, 1957.


Attorney(s) appearing for the Case

Frank E. Bubna, Esq., for the petitioner.

James F. Shea, Esq., and William O. Allen, Esq., for the respondent.


The respondent denied petitioner's applications for relief and claims for refund of excess profits taxes under section 722 (b) (2), (3), (4), and (5) of the Internal Revenue Code of 1939 for the years 1941 through 1945.

The issues presented for our decision are whether the mechanization of petitioner's foundry in 1939 constituted a change in the character of its business by reason of a difference in its capacity for production...

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