ELGIN BUILDING CORPORATION v. COMMISSIONER

Docket Nos. 14049, 14050, 14051.

8 T.C.M. 114 (1949)

Elgin Building Corporation, a Dissolved Corporation, by C. H. Olson, Trustee v. Commissioner. An-Lo Company, a Dissolved Corporation, by C. H. Olson, Trustee v. Commissioner. Waco Building Company, a Dissolved Corporation, by C. H. Olson, Trustee v. Commissioner.

United States Tax Court.

Entered February 15, 1949.


Attorney(s) appearing for the Case

Robert Ash, Esq., Munsey Bldg., Washington, D. C., Carl F. Bauersfeld, Esq., and Frank L. Wilcox, C. P. A., Waco, Tex., for the petitioners. John W. Alexander, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

OPPER, Judge:

These consolidated proceedings were brought for a redetermination of deficiencies in income, declared value excess-profits, and excess-profits tax and penalties as follows:

                                ELGIN BUILDING CORPORATION
--------------------------------------------------------------------------------------------
                                              Declared Value    ...

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