SPRIESCH TOOL AND MFG. CO., INC. v. COMMISSIONER

Docket Nos. 19787, 20532.

9 T.C.M. 669 (1950)

Spriesch Tool and Mfg. Co., Inc. v. Commissioner.

United States Tax Court.

Entered August 10, 1950.


Attorney(s) appearing for the Case

Frank G. Raichle, Esq., for the petitioner. Thomas R. Charshee, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

These proceedings have been consolidated.

The petitioner requests a redetermination of deficiencies, as follows:

    Tax                             Year     Amount

  Income .......................    1942   $    48.33
  Excess profits ...............    1942    31,233.93
  Excess profits ...............    1943    32,651.97
  Income .......................    1944     4,738.19
  Excess profits ...

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