BARNEY MACHINERY COMPANY v. COMMISSIONER

Docket Nos. 8780, 8950.

6 T.C.M. 806 (1947)

Barney Machinery Company v. Commissioner. Russell C. Niemeier v. Commissioner.

United States Tax Court.

Entered July 9, 1947.


Attorney(s) appearing for the Case

Paul E. Hutchinson, Esq., and A. G. Wallerstedt, C.P.A., 747 Union Trust Bldg., Pittsburgh, Pa., for the petitioners. Homer F. Benson, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

Respondent determined deficiencies in income tax and excess profits tax as follows:

                                                                             Excess Profits
                                                        Year   Income Tax       Tax
  Barney Machinery Company ......    Docket No. 8780    1940   $ 4,702.66    $ 4,467.52
                                       ...

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