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CHARLES E. SMITH & SONS CO. v. COMMISSIONER

Docket Nos. 9461, 9462.

6 T.C.M. 529 (1947)

The Charles E. Smith & Sons Co. v. Commissioner. Hall C. Smith, Transferee v. Commissioner.

United States Tax Court.

Entered May 12, 1947.

Attorney(s) appearing for the Case

Sol Goodman, Esq., 1011 First Nat. Bank Bldg., Cincinnati 2, Ohio, for the petitioner. Cecil H. Haas, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARLAN, Judge:

These proceedings involve deficiencies in income, declared value excess-profits and excess profits tax liability, penalty and transferee liability for the fiscal years ended July 31, 1942, and July 31, 1943. The amounts of the deficiencies and penalty involved are as follows:


                                              Declared Value    Excess...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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