EDWARD CRUMP, JR., INC. v. COMMISSIONER

Docket Nos. 11353, 10875.

6 T.C.M. 999 (1947)

Edward Crump, Jr., Inc. v. Commissioner.

United States Tax Court.

Entered August 29, 1947.


Attorney(s) appearing for the Case

Sidney B. Gambill, Esq., and William Wallace Booth, Esq., 747 Union Tr. Bldg., Pittsburgh, Pa., for the petitioner. Hobby M. McCall, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

OPPER, Judge:

These proceedings seek redeterminations of deficiencies in tax as follows:

                        1941

  Income tax............................   $ 1,918.46
  Excess-profits tax....................     2,427.32

                        1942

  Income tax...........................     .........
  Declared value excess-profits tax....         37.90
  Excess-profits tax.............

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