MESSENGER PUBLISHING COMPANY v. COMMISSIONER

Docket No. 11420.

6 T.C.M. 988 (1947)

Messenger Publishing Company v. Commissioner.

United States Tax Court.

Entered August 26, 1947.


Attorney(s) appearing for the Case

Joseph R. Royston, Jr., Esq., 1203 Farmers Bank Bldg., Pittsburgh, Pa., for the petitioner. George C. Lea, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

OPPER, Judge:

This proceeding involves deficiencies for the years 1941 to 1944, together with petitioner's claims of overpayments, as follows:

  Years    Type of Tax         Deficiency    Overpayment

  1941    Income ..........    $  288.73    $1,315.32
  1942    Income ..........       401.82     1,471.42
  1943    Income ..........     2,025.39      .......
  1944    Income ..........     1,283...

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