FLUSHINGSIDE REALTY & CONSTRUCTION COMPANY v. COMMISSIONER

Docket No. 107311.

2 T.C.M. 259 (1943)

Flushingside Realty & Construction Company v. Commissioner.

United States Tax Court.

Entered June 10, 1943.


Attorney(s) appearing for the Case

William Cogger, Esq., 315 Evening Star Bldg., Washington, D. C., and Philip F. Biggins, Esq., for the petitioner. Thomas H. Lewis, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

This proceeding involves the determination by the respondent of deficiencies in income and excess-profits taxes against petitioner in amounts and for taxable years as follows:

                             Excess-Profits
  Year          Income Tax        Tax

  1932 .........$   436.97      .........
  1935 .........     44.25      .........
  1936 ......... 27.859.32     $11,341.86
  1937 .........    576...

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