MILLS v. COMMISSIONER

Docket No. 16339.

8 T.C.M. 660 (1949)

Monadnock Blanket Mills v. Commissioner.

United States Tax Court.

Entered July 18, 1949.


Attorney(s) appearing for the Case

Raymond S. Oakes, Esq., for the petitioner. Paul P. Lipton, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

LEECH, Judge:

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

                      Declared Value
                      Excess-Profits   Excess-Profits
  Year                    Tax               Tax

  1942 .............     $48.00          $2,424.44
  1943 .............      44.71             682.37

                    
                    
                    

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