GEYER, CORNELL & NEWELL, INC. v. COMMISSIONER

Docket Nos. 1019, 1185, 1186, 1187, 1188.

6 T.C. 96 (1946)

GEYER, CORNELL & NEWELL, INC., PETITIONER, ET AL., v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 23, 1946.


Attorney(s) appearing for the Case

Richard F. Barrett, Esq., for the petitioners.

Harold D. Thomas, Esq., for the respondent.


The Commissioner determined the following deficiencies for the calendar year 1940:

----------------------------------------------------------------------------------------------------
                                 |            |            |   Declared   | Excess profits |
                                 | Docket No. | Income tax | value excess |      tax       | Penalty
                                 |            |            |  profits tax |       ...

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