USHCO MANUFACTURING COMPANY, INC. v. COMMISSIONER

Docket No. 4979.

4 T.C.M. 296 (1945)

Ushco Manufacturing Company, Inc. v. Commissioner.

United States Tax Court.

Entered March 10, 1945.


Attorney(s) appearing for the Case

W. W. Spalding, Esq., Tower Bldg., Washington, D. C., for the petitioner. Sidney B. Gambill, Esq., for the respondent.


Memorandum Opinion

HARRON, Judge:

The respondent determined deficiencies in income tax, declared value excess profits tax, and excess profits tax for the taxable years ending June 30, 1941, and June 30, 1942, as follows:

                        Declared
                         Value
                         Excess         Excess
  Year    Income Tax    Profits Tax    Profits Tax

  1941    $261.27       $165.55        $25,023.21
  1942...

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