KIMBLE GLASS COMPANY v. COMMISSIONER

Docket No. 9941.

9 T.C. 183 (1947)

KIMBLE GLASS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 14, 1947.


Attorney(s) appearing for the Case

Albert R. Connelly, Esq., for the petitioner.

A. H. Monacelli, Esq., for the respondent.


This proceeding involves petitioner's liability for withholding of income taxes at the source under section 143 (b) of the Internal Revenue Code and corresponding provisions of prior revenue acts. The respondent has determined the following deficiencies and penalties:

------------------------------------------
       Year        | Deficiency |   25%
                   |            | penalty
-------------------|-----...

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