STERN BROTHERS & CO. v. COMMISSIONER

Docket No. 19579.

16 T.C. 295 (1951)

STERN BROTHERS & CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 8, 1951.


Attorney(s) appearing for the Case

Reece A. Gardner, Esq., John H. McEvers, Esq., and G. Lee Burns, Esq., for the petitioner.

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


Respondent determined a deficiency in petitioner's declared value excess-profits tax for the year 1944 in the amount of $1,943.12, and deficiencies in petitioner's excess profits tax for the years 1942, 1943, 1944, and 1945 in the respective amounts of $6,657.62, $34,251.40, $53,820.66, and $39,787.94. Petitioner denies that it is liable for any of the above-determined deficiencies. Two of the issues raised by the pleadings were disposed of by oral stipulation of the parties...

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