CUSTOM CASING CO., INC. v. COMMISSIONER

Dockets Nos. 102719, 102720, 102721, 102722, 102723, 102724.

2 T.C.M. 58 (1943)

Custom Casing Co., Inc. et al. v. Commissioner.

United States Tax Court.

Entered May 12, 1943.


Attorney(s) appearing for the Case

Carl M. Owen, Esq., and Robert C. Vincent, Esq., for the petitioners. T. H. Lewis, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

These cases arise from respondent's determination of deficiencies for the fiscal year ended October 31, 1935 in the income and excess-profits taxes of Hygrade Food Products Corporation (referred to herein as "Hygrade"), and its several subsidiaries, in amounts as follows:


                                                                          Excess-Profits
     Docket...

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