LIBERTY MIRROR WORKS v. COMMISSIONER

Docket No. 1531.

3 T.C. 1018 (1944)

LIBERTY MIRROR WORKS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 20, 1944.


Attorney(s) appearing for the Case

Paul E. Hutchinson, Esq., for the petitioner.

Richard L. Shook, Esq., for the respondent.


The respondent has determined deficiencies in income tax of $195.10 for 1939 and $168.48 for 1940, a deficiency in declared value excess profits tax of $49.60 for 1940, deficiencies in excess profits tax of $1,017.51 for 1940 and $1,450.56 for 1941, and an overassessment in income tax for 1941 of $543.31.

At the hearing counsel for the respondent filed a motion for dismissal of the proceeding, in so far as it relates to income...

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