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ALBEMARLE PLUMBING AND HEATING COMPANY, INC. v. COMMISSIONER

Docket No. 2346.

3 T.C.M. 637 (1944)

Albemarle Plumbing and Heating Company, Inc. v. Commissioner.

United States Tax Court.

Entered June 22, 1944.

Attorney(s) appearing for the Case

N. A. Townsend, Esq., for the petitioner. Elmer L. Corbin, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HILL, Judge:

This proceeding involves deficiencies in income tax, declared value excess-profits tax and excess-profits tax as follows:

                Declared Value
                    Excess-Profits
           Income                Excess-Profits
  Year       Tax       Tax          Tax

  1940    $   60.05   $55.33    $   102.62
  1941     5,117.34              10,521.94

Respondent disallowed...

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