CROSSETT WESTERN CO. v. COMMISSIONER

Docket No. 3054.

4 T.C. 783 (1945)

CROSSETT WESTERN COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 13, 1945.


Attorney(s) appearing for the Case

Carl E. Davidson, Esq., for the petitioner.

Wilford H. Payne, Esq., for the respondent.


The respondent determined deficiencies against Crossett Western Co. in income and excess profits taxes for the years 1940 and 1941, as follows:

---------------------------------------------------------------------
                                             |   1940    |   1941
---------------------------------------------|-----------|-----------
Income tax --------------------------------- | $7,789.14 | ----------
Excess profits tax --------------------...

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