SCHUCKL & CO., INC. v. COMMISSIONER

Docket No. 19868.

8 T.C.M. 1047 (1949)

Schuckl & Co., Inc. (a Corporation) v. Commissioner.

United States Tax Court.

Entered December 9, 1949.


Attorney(s) appearing for the Case

Philip S. Mathews, Esq., and Lloyd S. Ackerman, Esq., for the petitioner. W. J. McFarland, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The respondent determined deficiencies in the petitioner's tax liability as follows:

  Fiscal Year
  Ended the
  Last Day              Character of Taxes             Amounts
  of February                                        Determined

    1942    Income ..................................   $ 661.04
            Excess Profits ..........................   1,744.68
    1943    Declared Value Excess Profits...

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