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RAFFOLD PROCESS CORPORATION AND RAFTON LABORATORIES, INC. v. COMMISSIONER

Docket Nos. 2341, 2342.

3 T.C.M. 1050 (1944)

Raffold Process Corporation and Rafton Laboratories, Inc. v. Commissioner.

United States Tax Court.

Entered October 6, 1944.

Attorney(s) appearing for the Case

Robert C. McKay, Esq., 68 Devonshire St., Boston, Mass., for the petitioner. J. D. Durand, Esq., for the respondent.

Memorandum Opinion

MELLOTT, Judge:

The Commissioner determined the following deficiencies in tax for the year 1939:

                                  Raffold         Rafton
                                  Process      Laboratories,
                                Corporation        Inc.

  Income Tax ..................  $ 616.52        $347.70
  Declared value excess-profits
    tax .......................    517.31         297.26
 ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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