WEATHER-SEAL MANUFACTURING CO. v. COMMISSIONER

Docket No. 27244.

16 T.C. 1312 (1951)

THE WEATHER-SEAL MANUFACTURING CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 11, 1951.


Attorney(s) appearing for the Case

David H. Wilson, Esq., for the petitioner.

William R. Bagby, Esq., for the respondent.


OPINION.

TIETJENS, Judge:

The Commissioner has determined deficiencies in petitioner's income and excess profits tax liability for the fiscal years ended May 31, 1945 and 1946, as follows:

                                                        1945     1946

Income tax -----------------------------------------     —      $590.31
Excess profits tax----------------------------------   $3,600   2,238.72
...

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