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LANE DRUG COMPANY v. COMMISSIONER

Docket No. 1140.

3 T.C.M. 394 (1944)

The Lane Drug Company v. Commissioner.

United States Tax Court.

Entered April 26, 1944.

Attorney(s) appearing for the Case

I. R. Morris (an officer), 1106 Citizens Bldg., Cleveland, O., for the petitioner. W. W. Kerr, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

LEECH, Judge:

This controversy involves an income tax deficiency of $29,716.70 for the taxable year ended September 30, 1940. The sole issue is the propriety of the imposition of a surtax for improperly accumulating surplus. The case was submitted on oral testimony and exhibits. The petitioner's income tax return for the period involved was filed with the collector of internal...

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