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STEEL OR BRONZE PISTON RING CORPORATION v. COMMISSIONER

Docket No. 16271.

13 T.C. 636 (1949)

STEEL OR BRONZE PISTON RING CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 24, 1949.

Attorney(s) appearing for the Case

Albert Stump, Esq., for the petitioner.

Lester M. Ponder, Esq., for the respondent.

This proceeding involves deficiencies in declared value excess profits and excess profits taxes for the calendar years 1942 and 1943, as follows:

-----------------------------------------------------------------------
                                      | Declared value | Excess profits
                 Year                 | excess profits |      taxes
                                      |     taxes      |
--------------------------------------|-----...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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