Harding Glass Co. v. Commissioner

RIDDICK, Circuit Judge.

These petitions to review a decision of the Tax Court of the United States involve deficiencies determined by the Commissioner in income taxes reported by the taxpayer, Harding Glass Company, for the years 1936 and 1937.

In No. 12,767 the question is whether the taxpayer, under any one of several written contracts executed by it prior to May 1, 1936, is entitled to the credit allowed under section 26(c) (1) of the Revenue Act of 1936, 26 U.S.C.A. Int.Rev.Acts, page 836, as against the surtax imposed by section 14 of the Act, 26 U.S.C.A. Int.Rev.Acts, page 823, on…