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PEERLESS SPRINGS, INC. v. COMMISSIONER

Docket No. 108914.

1 T.C.M. 452 (1943)

Peerless Springs, Inc. v. Commissioner.

United States Tax Court.

Entered January 22, 1943.

Attorney(s) appearing for the Case

Philip C. Herr, Esq., 1600 Arch St., Philadelphia, Pa., for the petitioner. Paul E. Waring, Esq., for the respondent.

Memorandum Opinion

TYSON, Judge:

The respondent determined deficiencies in income tax in the amounts of $286.34 for the fiscal year ended July 31, 1937 and $616.79 for the fiscal year ended July 31, 1938 and deficiencies in excess-profits tax for those years in the amounts of $2.33 and $4.65, respectively. The deficiencies in income tax only are in controversy and the case was tried and argued on the single question of whether, under section 26(c)(2) of...

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