LESTER & WITCHER ABSTRACT CO. v. COMMISSIONER

Docket Nos. 10928, 26815.

27 T.C. 744 (1957)

LESTER & WITCHER ABSTRACT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 31, 1957.


Attorney(s) appearing for the Case

James Monroe Walker, Esq., for the petitioner.

Douglas M. Moore, Esq., for the respondent.


In these consolidated proceedings petitioner seeks to recover excess profits taxes paid by it for the taxable years 1943 to 1945, inclusive, in the following amounts:

Year                                         Amount

1943 -----------------------------------   $10,202.34
1944 -----------------------------------     5,818.18
1945 -----------------------------------     4,600.28

Petitioner seeks relief under section 722 (b) (2), ...

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