COAST CARTON CO. v. COMMISSIONER

Docket Nos. 11221, 11222.

10 T.C. 894 (1948)

COAST CARTON COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JAMES L. NORIE AND SARAH MAY NORIE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 18, 1948.


Attorney(s) appearing for the Case

Meredith M. Daubin, Esq., for the petitioners.

Douglas L. Barnes, Esq., for the respondent.


These cases involve deficiencies in income tax and declared value excess profits tax, and penalties for 1940 and 1941. The cases were consolidated.

In Docket No. 11221 the respondent determined that petitioner Coast Carton Co. was an association, taxable as a corporation in 1940 and 1941. In Docket No. 11222 the respondent determined deficiencies in the joint income tax liability of petitioners James L. Norie and his wife, Sarah May Norie.

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