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CALIFORNIA PROPERTIES COMPANY v. COMMISSIONER

Docket No. 110151.

1 T.C.M. 659 (1943)

California Properties Company v. Commissioner.

United States Tax Court.

Entered February 25, 1943.

Attorney(s) appearing for the Case

Marshall P. Madison, Esq., 225 Bush St., San Francisco, Calif., Gerald S. Levin, Esq., 225 Bush St., San Francisco, Calif., and Sigvald Nielson, Esq., 225 Bush St., San Francisco, Calif., for the petitioner. Frank T. Horner, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

MELLOTT, Judge:

The Commissioner made several adjustments to the net income (or loss) shown by petitioner's returns for the calendar years 1938 and 1939 and determined the following deficiencies:

                  Income    Excess Profits
  Year              Tax          Tax

  1938........   $  179.58    None
  1939........    5,062.30    $2,098.07

Some of the adjustments are not contested...

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