M. E. CUNNINGHAM COMPANY v. COMMISSIONER

Docket Nos. 11783 and 27720.

10 T.C.M. 276 (1951)

M. E. Cunningham Company v. Commissioner.

United States Tax Court.

Entered March 22, 1951.


Attorney(s) appearing for the Case

George Walter Smith, Esq., 419 Wood St., Pittsburgh, Pa., for the petitioner. A. W. Dickinson, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies as follows:

  Year         Excess Profits Tax    Income Tax

  1942 ......      $10,971.85         .........
  1943 ......        6,257.33         .........
  1944 ......        2,666.53         $1,706.25
  1945 ......       11,331.67         .........

The only issue raised by the pleadings relating to the years 1942 and 1943 is raised by the Commissioner...

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