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GENERAL SMELTING CO. v. COMMISSIONER

Docket No. 2795.

4 T.C. 313 (1944)

GENERAL SMELTING COMPANY, A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 15, 1944.

Attorney(s) appearing for the Case

Yale L. Schekter, Esq., for the petitioner.

W. J. McFarland, Esq., for the respondent.

The Commissioner has determined deficiencies against petitioner as follows:

----------------------------------------------------------------------
                                 |            Deficiency
                                 |------------------------------------
              Year               |  Income   |  Sec. 102  |   Excess
                                 |   tax     |   surtax   |   profits
                                 |          ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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