H. J. HEINZ CO. v. COMMISSIONER OF INTERNAL REVENUE, 32 T.C. 22 (1959) H. J. HEINZ COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT. Docket No. 44694.United States Tax Court. Filed April 10, 1959. An unused excess profits credit arising in 1941 under section 713 of the Internal Revenue Code of 1939 was not specifically claimed […]
