L. T. CAMPBELL, INC. v. COMMISSIONER

Docket Nos. 6031, 6032, 6033.

4 T.C.M. 919 (1945)

L. T. Campbell, Inc., Dissolved, Katie Campbell and L. T. Campbell, Jr., Trustees for the Creditors and Stockholders v. Commissioner. Katie (Mrs. L. T. Sr.) Campbell v. Commissioner. Lucius T. (L. T. Jr.) Campbell v. Commissioner.

United States Tax Court.

Entered September 28, 1945.


Attorney(s) appearing for the Case

W. Edward Lee, Esq., for the petitioners. D. Louis Bergeron, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

OPPER, Judge:

These proceedings, consolidated for hearing, involve income tax, declared value excess profits tax, and excess profits tax deficiencies determined against the corporate petitioner for the calendar year 1941 and for the period January 1 — August 31, 1942, as follows:

                            Declared     Excess
                Income    Value Excess   Profits
                  Tax...

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