CRAMP SHIPBUILDING COMPANY v. COMMISSIONER

Docket Nos. 12673, 16347.

14 T.C. 33 (1950)

CRAMP SHIPBUILDING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 13, 1950.


Attorney(s) appearing for the Case

Thomas Reath, Esq., Frederick E. S. Morrison, Esq., and Calvin H. Rankin, Esq., for the petitioner.

Brooks Fullerton, Esq., for the respondent.


OPINION.

MURDOCK, Judge:

The Commissioner determined deficiencies in the income and excess profits tax of the petitioner as follows:

----------------------------------------------------------------------------------------
                           |                               |        Deficiency
         Docket No.        |              Year             | ---------------------------
                           |                 ...

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