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LEVER BROTHERS COMPANY v. COMMISSIONER

Docket Nos. 14994, 14995.

27 T.C. 940 (1957)

LEVER BROTHERS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. THE PEPSODENT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 13, 1957.

Attorney(s) appearing for the Case

Hugh C. Bickford, Esq., Henry H. Elliott, Esq., and Douglas I. Mann, Esq., for the petitioners.

William T. Holloran, Esq., for the respondent.

This proceeding involves claims for excess profits tax relief under section 722, Internal Revenue Code of 1939, for the years 1942, 1943, and 1944, in the respective amounts of $1,061,341.13, $2,023,025.48 and $614,593.17. The petitioner bases its claims for relief upon section 722 (b) (2) and section 722 (b) (4).

The instant case was heard by a commissioner of this Court. The commissioner, in accordance with approved practice, made no ultimate proposed finding of...

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