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CRESCENT MANUFACTURING COMPANY v. COMMISSIONER

Docket Nos. 12200, 13653, 13654, 13655, 13656, 13657, 13658.

7 T.C.M. 630 (1948)

The Crescent Manufacturing Company, Mary Nagel, T. J. Brown, Bertha Brown, Edith Pfefferle, Glenn B. Pfefferle, distributees of the assets of The Crescent Manufacturing Company, and T. J. Brown, formerly Executor of the Estate of R. H. Brown, deceased, and a distributee of the assets of The Crescent Manufacturing Company et al. v. Commissioner.

United States Tax Court.

Entered August 31, 1948.

Attorney(s) appearing for the Case

Harry S. Bugbee, Esq., 2001 Toledo Bldg., Toledo, Ohio, and Thomas J. Dolan, C. P. A., 1600 Toledo Bldg., Toledo, Ohio, for the petitioners. Clarence E. Price, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined declared value excess-profits and excess profits tax deficiencies against the corporate taxpayer. The Crescent Manufacturing Company, for the taxable year January 1, 1942, to November 30, 1942, in the respective amounts of $3,008.09 and $29,691.43, and penalties thereon of $1,504.05 and $14,845.72, respectively.

The other petitioners are before us as transferees of The Crescent Manufacturing...

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