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AGRICULTURAL BROADCASTING CO. v. COMMISSIONER

Docket No. 35583.

34 T.C. 148 (1960)

AGRICULTURAL BROADCASTING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 5, 1960.

Attorney(s) appearing for the Case

John Enrietto, Esq., and James P. Jones, Esq., for the petitioner.

Julian L. Berman, Esq., for the respondent.

OPINION.

ARUNDELL, Judge:

Respondent denied petitioner's applications for relief from excess profits taxes under section 722 of the Internal Revenue Code of 1939, its claims for refund contained in such applications, and its related claims for refund (Form 843) filed by petitioner for the taxable years 1940 through 1945.

Petitioner seeks relief primarily under section 722(b) (4), the material portions of which are in the margin.

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