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N. A. WOODWORTH COMPANY v. COMMISSIONER

Docket No. 1256.

4 T.C.M. 418 (1945)

N. A. Woodworth Company v. Commissioner.

United States Tax Court.

Entered April 20, 1945.

Attorney(s) appearing for the Case

Ralph W. Barbier, Esq., 1000 Penobscot Bldg., Detroit, Mich., for the petitioner. John H. Pigg, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DISNEY, Judge:

This case involves income tax, declared value excess profits tax, and excess profits tax for the calendar year 1940, and for the fiscal period from January 1, 1941, to November 30, 1941, as follows:

                         Declared Value
                         Excess Profits    Excess
             Income Tax       Tax        Profits Tax

  1940 ....  $ 2,725.69     $189.64       $...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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