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AYCOCK MORTGAGE & BOND CORPORATION v. COMMISSIONER

Docket No. 668.

3 T.C.M. 1236 (1944)

Aycock Mortgage & Bond Corporation v. Commissioner.

United States Tax Court.

Entered November 25, 1944.

Attorney(s) appearing for the Case

H. C. Holbrook, Esq., for the petitioner. Leonard Raum, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

LEECH, Judge:

Respondent has determined deficiencies against petitioner in income tax, excess-profit tax and penalties for 1939, and a deficiency in income tax for 1940, as follows:

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                                        Declared value
                                        excess-profits
                 Income tax   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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