ANNEX CORPORATION v. COMMISSIONER

Docket No. 105231.

2 T.C.M. 167 (1943)

The Annex Corporation v. Commissioner.

United States Tax Court.

Entered May 24, 1943.


Attorney(s) appearing for the Case

B. J. Feigenbaum, Esq., 111 Sutter St., San Francisco, Calif., and John J. Goldberg, Esq., for the petitioner. Harry R. Horrow, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

MELLOTT, Judge:

This proceeding involves the following deficiencies and addition to tax for the year 1937:

                                          Addition to
                                            tax for
                                          failure to
                            Deficiency    file return

  Income Tax .............  $ 7,374.20
  Excess Profits Tax .....    2,790.24
...

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