DURANT INSULATED PIPE CO. v. COMMISSIONER

Docket No. 7685.

5 T.C.M. 905 (1946)

Durant Insulated Pipe Co. v. Commissioner.

United States Tax Court.

Entered October 7, 1946.


Attorney(s) appearing for the Case

Leon A. Carley, Esq., 310 University Ave., Palo Alto, Calif., for the petitioner. A. James Hurley, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined the following deficiencies against this petitioner:

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

  1940 ..........    $261.43          .......           ........
  1941 ..........      74.43          .......           ........
  1942 .......... ...

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