MONNAH PARK BLOCK COMPANY v. COMMISSIONER

Docket No. 3263.

4 T.C.M. 415 (1945)

Monnah Park Block Company v. Commissioner.

United States Tax Court.

Entered April 20, 1945.


Attorney(s) appearing for the Case

D. D. Felix, Esq., Congress Bldg., Miami, Fla., for the petitioner. Arthur H. Fast, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

Respondent determined deficiencies in petitioner's income tax, declared value excess-profits tax, and excess-profits tax for the calendar year 1940 as follows:

  Income tax .........................  $  405.82
  Declared value excess-profits tax ..     326.50
  Excess-profits tax .................     457.15
                                        _________
  Total Deficiency ...................  $1,189.47...

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