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BROOKS EQUIPMENT AND MANUFACTURING COMPANY v. COMMISSIONER

Docket No. 12981.

7 T.C.M. 225 (1948)

Brooks Equipment and Manufacturing Company v. Commissioner.

United States Tax Court.

Entered April 13, 1948.

Attorney(s) appearing for the Case

Geo. E. H. Goodner, Esq., Munsey Bldg., Washington, D. C., for the petitioner. Newman A. Townsend, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding involves deficiencies in petitioner's income tax, declared value excess-profits tax and excess profits tax, as follows:

                           Declared
  Year         Income    value excess    Excess
                 tax      profits tax  profits tax

  1942 .....   ........    $1,571.34    $24,825.41
  1943 .....   ........     1,250.73     26,275.50
  1944 .....  $9,357.53       707...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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