PETIT ANSE COMPANY v. COMMISSIONER

Docket No. 675.

3 T.C.M. 1183 (1944)

Petit Anse Company v. Commissioner.

United States Tax Court.

Entered October 27, 1944.


Attorney(s) appearing for the Case

Joseph S. Clark, Esq., 1500 Walnut St. Bldg., Philadelphia, Pa., and Frank McLoughlin, Esq., 720 Hibernia Bldg., New Orleans, La., for the petitioner. William G. Ruymann, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TURNER, Judge:

The respondent determined the following deficiencies in income and excess profits taxes against the petitioner:

                              Excess
  Year         Income Tax   Profits Tax

  1937 ....... $4,253.85    $4,285.40
  1938 .......  5,410.88     3,961.77
  1939 .......  3,183.27     2,743.70

The issues presented are whether the respondent erred (1) in disallowing...

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