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WETTERAU GROCER COMPANY, INC. v. COMMISSIONER

Docket No. 16146.

8 T.C.M. 434 (1949)

Wetterau Grocer Company, Inc. v. Commissioner.

United States Tax Court.

Entered May 4, 1949.

Attorney(s) appearing for the Case

John V. Lee, Esq., and John W. Snider, C.P.A., 318 N. 8th St., St. Louis, Mo., for the petitioner. Gene W. Reardon, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

ARNOLD, Judge:

This case involves income and declared value excess-profits taxes and excess-profits taxes for the taxable years 1943 and 1944 as follows:

                                     Declared        Excess
  Year             Income     Value Excess-Profits   Profits
                     Tax              Tax              Tax

  1943.........    $1,167.97        $231.00         $  958.75
  1944...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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