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HECHT CO. v. COMMISSIONER

Docket No. 36603.

31 T.C. 373 (1958)

THE HECHT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 14, 1958.

Attorney(s) appearing for the Case

I. Herman Sher, Esq., and Martin A. Roeder, Esq., for the petitioner.

George J. LeBlanc, Esq., and James Q. Smith, Esq., for the respondent.

MULRONEY, Judge:

The respondent disallowed the petitioner's applications for excess profits tax relief under sections 711 and 722 of the Internal Revenue Code of 19391 for the fiscal years ended January 31, 1941 through 1946. The questions presented are whether the petitioner qualifies for relief under section 722 (b) (4) by reason of alleged changes in capacity for production or operation...

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