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NATIONAL NuGRAPE COMPANY v. COMMISSIONER

Docket No. 3910.

6 T.C.M. 1149 (1947)

National NuGrape Company v. Commissioner.

United States Tax Court.

Entered October 10, 1947.

Attorney(s) appearing for the Case

M. E. Kilpatrick, Esq., 1045 Hurt Bldg., Atlanta, Ga., for the petitioner. Bernard D. Hathcock, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner has determined deficiencies against the petition as follows:

                     1940

  Income Tax....................    $ 3,774.79
  Declared Value Excess Profits
    Tax.........................      1,140.93
  Excess Profits Tax............          0.00
                                   ___________
  Total for 1940...............................     $4,915.72
                  ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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