United States Court of Claims February 9, 1978, No. 436-77 (Etowah Manufacturing Co.)

"Taxpayer’s petition asks for an income tax refund in the sum of $2,415.44 for its taxable year 1974, and for taxable year 1973 asks, without claiming any refund for that year, that it be held entitled to additional deductions in the amouht of $5,483.20.