STANDARD FRUIT PRODUCT COMPANY v. COMMISSIONER

Docket No. 17628.

8 T.C.M. 733 (1949)

The Standard Fruit Product Company, an Ohio Corporation v. Commissioner.

United States Tax Court.

Entered August 22, 1949.


Attorney(s) appearing for the Case

Roy G. Holmes, Esq., 900 Traction Bldg., Cincinnati 2, Ohio, for the petitioner. J. O. Durkan, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies for the calendar years 1943 and 1944 in petitioner's income tax, declared value excess profits tax, and excess profits tax, and imposed penalties for delinquent filing of returns for 1943 and for failure to file an excess profits tax return for 1944, as follows:

  Year             Tax               Deficiency    Penalty

  1943    Declared value excess
           profits...

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