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NOCK FIRE BRICK COMPANY v. COMMISSIONER

Docket No. 5009.

4 T.C.M. 432 (1945)

Nock Fire Brick Company v. Commissioner.

United States Tax Court.

Entered April 21, 1945.

Attorney(s) appearing for the Case

Henry M. Groves, C. P. A., 1101 Citizens Bldg., Cleveland, O., for the petitioner. Thomas F. Callahan, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined deficiencies in the petitioner's tax liabilities as follows:

                                   1941       1942

  Income tax ..................  $  587.82   ........
  Declared value excess profits
   tax ........................     598.39  $  230.99
  Excess-profits tax ..........   1,379.08   4,636.77

He also determined an over-assesment of $60.66 in the petitioner...

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