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COPCO STEEL & ENGINEERING CO. v. COMMISSIONER

Docket No. 31716.

31 T.C. 629 (1958)

COPCO STEEL AND ENGINEERING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 31, 1958.

Attorney(s) appearing for the Case

J. Marvin Haynes, Esq., N. Barr Miller, Esq., and Oscar L. Tyree, Esq., for the petitioner.

Irene F. Scott, Esq., and John K. Barry, Esq., for the respondent.

OPINION.

ARUNDELL, Judge:

The petitioner duly filed applications for excess profits tax relief under section 722 of the Internal Revenue Code of 1939, and related claims for refund of excess profits taxes paid for the calendar years 1940 to 1945, both inclusive.

Respondent determined that under section 722 (b) (4) petitioner is qualified for relief by reason of base period changes in the character of its business but denied petitioner's further...

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