FIREFOAM SALES COMPANY v. COMMISSIONER

Docket Nos. 9516, 10211, 12033.

6 T.C.M. 406 (1947)

Firefoam Sales Company v. Commissioner.

United States Tax Court.

Entered April 22, 1947.


Attorney(s) appearing for the Case

Charles B. McInnis, Esq., 735 Transportation Bldg., Washington 6, D. C., for the petitioner. Stanley L. Drexler, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies as follows:

                                                 Declared
                                                  Value
                                              Excess-Profits     Excess
  Docket No.               Year   Income Tax      Tax          Profits Tax

     9516 ..............   1942    $........    $  249.76       $15,959.50
    10211 ..........

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