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CONNECTICUT LIGHT AND POWER COMPANY v. COMMISSIONER

Docket No. 49321.

40 T.C. 597 (1963)

THE CONNECTICUT LIGHT AND POWER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 26, 1963.

Attorney(s) appearing for the Case

J. Marvin Haynes, N. Barr Miller, and Arthur H. Adams, for the petitioner.

Arnold I. Weber, for the respondent.

This proceeding involves the petitioner's appeal for redetermination of the respondent's partial disallowance of its applications for excess profits tax relief under section 722, I.R.C. 1939,1 and related claims for refunds for the calendar years 1941 to 1945, inclusive. The year 1940 is also involved for purposes of excess profits credit carryover.

The respondent in his statutory notice determined that petitioner qualified for relief...

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