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CRUCIBLE STEEL CASTING COMPANY v. COMMISSIONER

Docket Nos. 4201, 6054.

5 T.C.M. 284 (1946)

Crucible Steel Casting Company v. Commissioner.

United States Tax Court.

Entered April 16, 1946.

Attorney(s) appearing for the Case

Vernon L. Stover, Esq., 1608 Walnut St., Philadelphia 3, Pa., for the petitioner. Robert H. Kinderman, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HILL, Judge:

These consolidated proceedings involve deficiencies in income and excess profits taxes for the calendar years 1940, 1941 and 1942 as follows:

                                                     Declared
  Docket                                          Value Excess     Excess
   No.     Year                      Income Tax   Profits Tax    Profits Tax

   4201    1940 ...................

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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