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ORANGE ROLLER BEARING CO., INC. v. COMMISSIONER

Docket No. 32108.

33 T.C. 1082 (1960)

ORANGE ROLLER BEARING CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 31, 1960.

Attorney(s) appearing for the Case

Harold D. Cohen, Esq., for the petitioner.

John K. Barry, Esq., for the respondent.

OPINION.

ARUNDELL, Judge:

The respondent denied petitioner's applications for excess profits tax relief under section 722 of the Internal Revenue Code of 1939,1 and related refund claims for the taxable years ended October 31, 1941, through October 31, 1946.

Petitioner seeks relief under section 722(b)(4) upon the ground that it changed the character of its business during and immediately prior to the base period...

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