DOLITE COMPANY v. COMMISSIONER

Docket No. 11811.

7 T.C.M. 672 (1948)

The Dolite Company v. Commissioner.

United States Tax Court.

Entered September 23, 1948.


Attorney(s) appearing for the Case

John J. Kendrick, Esq., 700 Home Bank Bldg., Toledo, Ohio, and G. Charles Scharfy, Esq., for the petitioner. Howard M. Kohn, 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 for 1941, 1942, and 1943, as follows:

                              Declared Value
                              Excess-Profits        Excess
   Year        Income Tax         Tax             Profits Tax

  1941 ....    $5,818.96         ......           $10,229.17
  1942 ....       704...

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