AIR PREHEATER CORPORATION v. COMMISSIONER

Docket No. 51624.

36 T.C. 982 (1961)

THE AIR PREHEATER CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 13, 1961.


Attorney(s) appearing for the Case

Jay O. Kramer, Esq., and Gilbert I. Falk, CPA, for the petitioner.

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


TIETJENS, Judge:

The petitioner asks for a redetermination of the respondent's denial of relief sought pursuant to section 722 of the Internal Revenue Code of 1939 from excessive and discriminatory excess profits taxes for the years 1940 to 1945, inclusive. Relief is claimed under the provisions of section 722(b)(4) and also under section 711(b)(1)(J) and (K).

The petitioner's excess profits tax returns for the taxable years were filed with the collector...

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