MANHATTAN SOAP COMPANY, INC. v. COMMISSIONER

Docket Nos. 182, 112632, 112633.

3 T.C.M. 257 (1944)

Manhattan Soap Company, Inc. v. Commissioner. Oscar M. Burke v. Commissioner. Frank G. Burke, Jr. v. Commissioner.

United States Tax Court.

Entered March 22, 1944.


Attorney(s) appearing for the Case

Victor R. Wolder, Esq., 11 W. 42nd St., New York, N. Y., for the petitioners. Harold D. Thomas, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The respondent determined deficiencies in the petitioner's income and excess profits taxes as follows:

---------------------------------------------------------------------------------------------
Docket No.    Petitioner    Tax    Year    Deficiency    Penalty

    182    Manhattan Soap Co.....   Income............   1938.......... $17,809.92  ___
           Manhattan Soap Co......  Income...........    1939...

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