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LOS ANGELES TOWEL SERVICE COMPANY v. COMMISSIONER

Docket No. 13581.

8 T.C.M. 847 (1949)

Los Angeles Towel Service Company, a California corporation v. Commissioner.

United States Tax Court.

Entered September 14, 1949.

Attorney(s) appearing for the Case

A. Calder Mackay, Esq., Adam Y. Bennion, Esq., and Paul E. Iverson, Esq., 215 W. Sixth St., Los Angeles, Calif., for the petitioner. R. E. Maiden, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

ARNOLD, Judge:

This case involves deficiencies in income, declared value excess profits, and excess profits taxes for the years and in the amounts as follows:

                              Declared Value
                     Income       Excess         Excess
  Year                 Tax      Profits Tax    Profits Tax

  1940 .........    $2,827.95   $  832.63      $ 2,238.79
  1941 .........     4...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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