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THORNTON v. COMMISSIONER

Docket Nos. 3563, 3564.

4 T.C.M. 29 (1945)

Davis B. Thornton, Transferee of D. B. Thornton Company, a Corporation, (Formerly Cromer & Thornton, Inc.) v. Commissioner. D. B. Thornton Company, (Formerly Cromer & Thornton, Inc.) v. Commissioner.

United States Tax Court.

Entered January 11, 1945.

Attorney(s) appearing for the Case

Philip H. Alston, Esq., 1220 Citizens & Southern Nat'l Bank Bldg., Atlanta, Ga., and A. H. Eidson, C. P. A., for the petitioners. Leonard Raum, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

LEECH, Judge:

These consolidated proceedings involve liability for Federal income tax, declared value excess-profits tax, and excess-profits tax for the taxable year ended February 28, 1941, as follows:

  Income tax .................................    $2,694.06
  Declared value excess-profits tax ..........       812.11
  Excess-profits tax .........................     2,168.78

Petitioner...

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