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CAMERON FARM PROPERTY TRUST v. COMMISSIONER

Docket No. 11938.

6 T.C.M. 923 (1947)

Cameron Farm Property Trust, Albert E. Fletcher, Argus F. Robinson, and James W. Hughes, Trustees v. Commissioner.

United States Tax Court.

Entered August 8, 1947.

Attorney(s) appearing for the Case

James W. Hughes, Esq., for the petitioner. Paul E. Waring, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies as follows:

                                Declared Value    Excess
                      Income    Excess-Profits   Profits
    Year               Tax          Tax            Tax

  Apr. 21, 1942 to
  Dec. 31, 1942 ... $  965.30   $  610.04      $  684.32
  1943 ............  1,406.57    1,443.07       4,817.17

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