AMERICAN PITCH PINE EXPORT COMPANY, INC. v. COMMISSIONER

Docket No. 17680.

8 T.C.M. 976 (1949)

American Pitch Pine Export Company, Inc. v. Commissioner.

United States Tax Court.

Entered November 2, 1949.


Attorney(s) appearing for the Case

Robert Ash, Esq., Munsey Bldg., Washington, D. C., and John Y. Merrell, Esq., for the petitioner. F. S. Gettle, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

OPPER, Judge:

This proceeding was brought for a redetermination of deficiencies as follows:


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

  October 31, 1941 ................. $5,162.78   ...

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