CLOYD W. MILLER COMPANY v. COMMISSIONER

Docket No. 6987.

7 T.C.M. 290 (1948)

The Cloyd W. Miller Company v. Commissioner.

United States Tax Court.

Entered May 17, 1948.


Attorney(s) appearing for the Case

Cloyd W. Miller (an officer), for the petitioner. Thos. F. Callahan, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The respondent has determined deficiencies in petitioner's income and declared value excess-profits taxes for the fiscal years ending October 31, 1940, 1941, and 1942, as follows:

                                    Declared Value
     Year                 Income    Excess-Profits
    Ended                   Tax          Tax

  10-31-40 ............  $175.08       $  9.61
  10-31-41 ............   199.61 ...

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