GEORGE MOSER LEATHER CO. v. COMMISSIONER

Docket No. 29249.

31 T.C. 830 (1959)

GEORGE MOSER LEATHER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 26, 1959.


Attorney(s) appearing for the Case

J. Bernard Brown, Esq., for the petitioner.

Donald W. Geerhart, Esq., for the respondent.


Petitioner filed applications for relief from excess profits taxes pursuant to section 722 of the Code.1 Upon disallowance of these applications petitioner filed a petition with this Court, seeking refunds for each of the fiscal years ending June 30, 1942 through 1946, as follows:

Fiscal year ending
     June 30                                      Amount

      1942 ----------------------------------   $64...

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