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CONCORD SUPPLY CORPORATION v. COMMISSIONER

Docket No. 78086.

37 T.C. 919 (1962)

CONCORD SUPPLY CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 12, 1962.

Attorney(s) appearing for the Case

Thomas H. Krise, Esq., and John H. O'Hara, Esq., for the petitioner.

George H. Becker, Esq., for the respondent.

The respondent determined a deficiency in income tax against petitioner for the taxable years ended September 30, 1955, and September 30, 1956, in the amounts of $7,164.10 and $6,784.61. The only question for decision is whether petitioner is precluded by section 269 or section 1551 of the Internal Revenue Code of 1954 from the surtax benefit provided by section 11(c) of the Code.

FINDINGS OF FACT.

Some of the facts...

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