ENNIS MANUFACTURING COMPANY v. COMMISSIONER

Docket No. 1437.

3 T.C.M. 937 (1944)

Ennis Manufacturing Company v. Commissioner.

United States Tax Court.

Entered September 15, 1944.


Attorney(s) appearing for the Case

William R. Spofford, Esq., 1035 Land Title Bldg., Philadelphia, Pa., for the petitioner. William D. Harris, Esq., for the respondent.


Memorandum Opinion

LEECH, Judge:

Respondent determined deficiencies against the petitioner for the calendar years 1939 and 1940, as follows:

                                             1939      1940

  Income tax ...........................  $2,919.10  $3,067.51
  Declared value excess-profits tax ....     994.87     797.26

The only issue submitted is whether, under section 24 (c) of the Internal Revenue Code, respondent was...

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