Hamilton Web Co. v. Commissioner

MEMORANDUM AND ORDER.

Littleton :

The Commissioner determined deficiencies for the years 1917, 1918, and 1919, and in said determination held that no abnormalities had been disclosed affecting either petitioner’s income or invested capital, that the invested capital for 1917 had been satisfactorily determined, and declined to determine the profits tax under the provisions of section 210 of the Revenue Act of 1917 and section 328 of the Revenue Act of 1918.

In its petition filed May 14, 1926, petitioner assigns the refusal of the Commissioner to determine its profits tax under the provisions of…