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GORMAN LUMBER SALES CO. v. COMMISSIONER

Docket No. 13116.

12 T.C. 1184 (1949)

GORMAN LUMBER SALES COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 30, 1949.

Attorney(s) appearing for the Case

Bayley Kohlmeier, Esq., and George H. Koster, Esq., for the petitioner.

W. J. McFarland, Esq., for the respondent.

FINDINGS OF FACT AND OPINION.

TYSON, Judge:

This proceeding involves excess profits tax deficiencies determined against petitioner by respondent in the amounts of $29,388.10 and $2,831.97 for the calendar years 1942 and 1943, respectively, and also involves the petitioner's claimed overpayment of its excess profits tax liability by the amount of $10,470.68 for the year 1943.

The issues involved are whether respondent erred:

(1) In...

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