AMSTERDAM BUILDING COMPANY v. COMMISSIONER

Docket No. 235.

3 T.C.M. 127 (1944)

Amsterdam Building Company v. Commissioner.

United States Tax Court.

Entered February 10, 1944.


Attorney(s) appearing for the Case

Albert Foreman, Esq., 521 Fifth Ave., New York, N. Y., for the petitioner. F. S. Gettle, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

SMITH, Judge:

This proceeding is for the redetermination of deficiencies in income, declared value excess profits, and excess profits taxes for the calendar year 1940 as follows:

  Income Tax .........................    $10,087.44
  Declared value excess profits tax ..      2,941.99
  Excess profits tax .................      6,522.12
                                          __________
    Total ...

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