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CIBA PHARMACEUTICAL PRODUCTS, INC. v. COMMISSIONER

Docket No. 45364.

35 T.C. 337 (1960)

CIBA PHARMACEUTICAL PRODUCTS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 25, 1960.

Attorney(s) appearing for the Case

Richard W. Wilson, Esq., for the petitioner.

S. A. Winborne, Esq., and Irene F. Scott, Esq., for the respondent.

MULRONEY, Judge:

The respondent disallowed in part the petitioner's applications for excess profits tax relief under section 722 of the Internal Revenue Code of 19391 for the years 1940 through 1944 and disallowed in full the petitioner's application for relief under section 722 for the year 1945. Respondent allowed the petitioner a constructive average base period net income of $295,000 for the year 1940 and $400,400 for the years...

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