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HANSON & VAN WINKLE COMPANY v. COMMISSIONER

Docket No. 594.

3 T.C.M. 221 (1944)

The Hanson & Van Winkle Company v. Commissioner.

United States Tax Court.

Entered March 10, 1944.

Attorney(s) appearing for the Case

William H. Osborne, Jr., Esq., 744 Broad St., Newark, N. J., for the petitioner. Francis X. Gallagher, Esq., for the respondent.

Findings of Fact and Memorandum Opinion

The following deficiencies and penalty were determined by the Commissioner:

                                  1939       1940

Income tax ...................   $108.11   $  232.67
Excess profits tax ...........    147.31       .....
Personal holding tax .........     .....    7,136.41
Delinquency penalty ..........     .....    1,784.11

The taxpayer assails the deficiencies for 1940 on the ground...

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