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H. W. CLARK CO. v. COMMISSIONER

Docket No. 110508.

1 T.C. 891 (1943)

H. W. CLARK COMPANY, A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 9, 1943.

Attorney(s) appearing for the Case

Harry I. Hannah, Esq., for the petitioner.

David Altman, Esq., for the respondent.

This proceeding involves deficiencies in petitioner's excess profits tax for the taxable calendar years 1938 and 1939 in the respective amounts of $1,097.15 and $1,212.51. The issues are (1) was the petitioner liable for excess profits taxes for the taxable calendar years and, if so, (2) in computing the amounts of such taxes, was the respondent correct in using the capital stock value declared in petitioner's original capital stock...

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