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  5. 7 T.C.M. 980 (1948)
 

JOHN L. DENNING & COMPANY, INC. v. COMMISSIONER

Docket No. 13174.

7 T.C.M. 980 (1948)

John L. Denning & Company, Inc., a corporation v. Commissioner.

United States Tax Court.

Entered December 29, 1948.

Attorney(s) appearing for the Case

George Siefkin, Esq., 608 Fourth National Bank Bldg., Wichita, Kan., for the petitioner. George E. Gibson, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

ARNOLD, Judge:

The respondent determined deficiencies in petitioner's taxes as follows:

                                Year ended     Year ended
                                 February       February
                                 29, 1944       28, 1945

  Income tax ................   $   675.58    $   344.71
  Declared value excess
    profits tax .............    14,420.05     13,415.02
...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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