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OXFORD PAPER COMPANY v. COMMISSIONER

Docket No. 63464.

33 T.C. 943 (1960)

OXFORD PAPER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 24, 1960.

Attorney(s) appearing for the Case

Thomas N. Tarleau, Esq., Robert B. Hodes, Esq., and Nicholas J. Sheppard, Esq., for the petitioner.

Emil Sebetic, Esq., for the respondent.

TRAIN, Judge:

The respondent determined deficiencies in petitioner's income and excess profits taxes for 1950 and 1951 in the respective amounts of $153,959.75 and $402,847.03.

The issue for decision is whether respondent erred in disallowing the claim for excess profits tax relief asserted by petitioner under section 442 of the Internal Revenue Code of 1939,1 relating to abnormalities during the base period.

FINDINGS...

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