SURFACE COMBUSTION CORPORATION v. COMMISSIONER

Docket Nos. 7438, 7439, 7440, 7441, 7442.

9 T.C. 631 (1947)

SURFACE COMBUSTION CORPORATION, PETITIONER, ET AL., v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 9, 1947.


Attorney(s) appearing for the Case

John J. Kendrick, Esq., for the petitioners.

Thomas F. Callahan, Esq., for the respondent.


The Commissioner determined deficiencies in the income, declared value excess profits, and excess profits taxes of Surface Combustion Corporation for the years 1940 and 1941, as follows:

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                                                 |    1940    |    1941
-------------------------------------------------|------------|-------------
Income tax ------------------------------------...

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