STREINE TOOL & MANUFACTURING COMPANY v. COMMISSIONER

Docket No. 3765.

4 T.C.M. 684 (1945)

The Streine Tool & Manufacturing Company, a Corporation, v. Commissioner.

United States Tax Court.

Entered June 28, 1945.


Attorney(s) appearing for the Case

Robert S. Marx, Esq., 900 Traction Bldg., Cincinnati 2, Ohio, for the petitioner. Cecil H. Haas, Esq., for the respondent.


LEECH, Judge:

This controversy involves deficiencies in income tax, declared value excess-profits tax and excess-profits tax for the years 1940 and 1941, as follows:

                              Declared Value
                              Excess-Profits     Excess-Profits
  Year       Income Tax           Tax                 Tax

  1940 ...    $3,740.49          ........         .........
  1941 ...     5,571.11         $1,546.50        $27,304...

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