BERLAND'S INC. v. COMMISSIONER

Docket Nos. 23977, 23978, 23979, 23980, 23981, 23982, 23983, 23984, 23985, 23986, 23987, 23988, 23989, 23990, 23994, 23995, 23996, 23997, 23998, 23999.

16 T.C. 182 (1951)

BERLAND'S INC. OF SOUTH BEND, PETITIONER, ET AL., v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 25, 1951.


Attorney(s) appearing for the Case

Milton H. Tucker, Esq., Henry C. Lowenhaupt, Esq., and Abe J. Garland, Esq., for the petitioners.

George E. Gibson, Esq., for the respondent.


The respondent determined delinquency penalties and deficiencies in the petitioners' income tax, declared value excess-profits and excess profits taxes for the fiscal years ending July 31, 1945 and July 31, 1946, as follows:

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                              |         |            |    Declared    |  Excess   |
        Docket number...

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