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LANSDALE STRUCTURAL STEEL & MACHINE CO. v. COMMISSIONER

Docket No. 10997.

14 T.C. 1428 (1950)

LANSDALE STRUCTURAL STEEL & MACHINE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 30, 1950.

Attorney(s) appearing for the Case

Early L. Gilbert, C. P. A., for the petitioner.

William H. Best, Jr., Esq., for the respondent.

OPINION.

LEMIRE, Judge:

Respondent has determined deficiencies in petitioner's income, declared value excess profits, and excess profits taxes for the years 1941 to 1943, inclusive, as follows:

                            Income Tax

Year                                                                  Deficiency

1941 --------------------------------------------------------------      $372.01

                  Declared Value Excess...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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