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OHIO NOVELTY COMPANY v. COMMISSIONER

Docket Nos. 6664, 6665.

6 T.C.M. 1128 (1947)

The Ohio Novelty Company v. Commissioner. James E. Fredo v. Commissioner.

United States Tax Court.

Entered October 17, 1947.

Attorney(s) appearing for the Case

Florence G. Denton, Esq., Huntington-Bank Bldg., 17 So. High St., Columbus 15, Ohio, for the petitioners. John O. Durkan, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

These proceedings, consolidated for hearing, involve the following deficiencies:

                                           1939        1940

  Ohio Novelty Company (Docket
     No. 6664):
    Income tax.....................    $1,571.19    $3,115.63
    Declared value excess-profits
     tax...........................       740.04     1,190.48
    Excess profits tax.............      .......     1,460.50...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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