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INDUSTRIAL PROPERTIES, INC. v. COMMISSIONER

Docket No. 3880.

4 T.C.M. 1118 (1945)

Industrial Properties, Inc. v. Commissioner.

United States Tax Court.

Entered December 19, 1945.

Attorney(s) appearing for the Case

Thomas M. Harman, Esq., 1759 Union Commerce Bldg., Cleveland 14, O., for the petitioner. Cecil H. Haas, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined deficiencies in the various tax liabilities of the petitioner for the respective years, as follows:

     Tax                        1937     1939      1940        1941

  Income .................   $8,939.28   $494.43   $597.18   $1,217.00
  Excess profits .........    6,157.89    ......    ......    ........
  Declared value
    excess profits .......    ........    ......    .....

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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