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ACME PIE COMPANY v. COMMISSIONER

Docket No. 20870.

10 T.C.M. 97 (1951)

Acme Pie Company, a Michigan Corporation v. Commissioner.

United States Tax Court.

Entered January 25, 1951.

Attorney(s) appearing for the Case

Roy F. Andes, Esq., and Mel W. Werden, C. P. A., 7310 Woodward Ave., Detroit 3, Mich., for the petitioner. A. J. Friedman, Esq., for the respondent.

Memorandum Finding of Fact and Opinion

The respondent determined deficiencies in petitioner's taxes for the years 1942, 1943 and 1944 as follows:

  Year                                                      Deficiency

  1942    Declared value excess-profits tax ..............   $   389.51
          Excess profits tax .............................    16,897.13
  1943    Declared value excess-profits tax ..............       475.41
          Excess...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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