HENKLE & JOYCE HARDWARE CO. v. COMMISSIONER

Docket No. 30922.

30 T.C. 300 (1958)

HENKLE & JOYCE HARDWARE COMPANY, A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 16, 1958.


Attorney(s) appearing for the Case

Roger V. Dickeson, Esq., for the petitioner.

David Karsted, Esq., and Robert A. Roberts, Esq., for the respondent.


Petitioner, in its applications for relief under section 722, I. R. C. 1939,1 claimed that there should be refunded to it $55,662.12 for the year 1943, $63,849.33 for the year 1944, and $29,862.56 for the year 1945.

The respondent disallowed the petitioner's claims for refund and in his notice of disallowance stated as follows:

In making this determination careful consideration has been given to your applications for relief under...

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