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E. B. & A. C. WHITING CO. v. COMMISSIONER

Docket No. 11359.

10 T.C. 102 (1948)

E. B. & A. C. WHITING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 16, 1948.

Attorney(s) appearing for the Case

Laurence F. Casey, Esq., for the petitioner.

M. L. Sears, Esq., for the respondent.

This proceeding involves deficiencies for the fiscal years ended May 31 in 1942 and 1943, as follows:

-------------------------------------------------------------------
                                            |   1942    |   1943
--------------------------------------------|-----------|----------
Income tax -------------------------------- | $6,127.82 | ---------
Declared value excess profits tax --------- | ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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