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LAWRENCE BLOCK CO., INC. v. COMMISSIONER

Docket No. 13228.

12 T.C. 366 (1949)

LAWRENCE BLOCK CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 17, 1949.

Attorney(s) appearing for the Case

Dana Latham, Esq., and Austin H. Peck, Jr., Esq., for the petitioner.

A. J. Hurley, Esq., for the respondent.

The sole issue is whether respondent erred in determining penalties for failure to file timely excess profits tax returns for the calendar years 1943 and 1944. The amounts so determined were $4,969.30 for 1943 and $6,975.80 for 1944.

The respondent also determined deficiencies, which are not contested, in excess profits tax for 1944 in the amount of $812.58 and in declared value excess profits tax for 1943 of $1,209.60 and for 1944 of $925.04.

FINDINGS OF...

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