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ACCURATE TOOL CO., INC. v. COMMISSIONER

Docket Nos. 8802, 10029, 10097.

10 T.C.M. 354 (1951)

Accurate Tool Co., Inc. v. Commissioner. Charles E. Fentner, Sr. v. Commissioner. Charles E. Fentner, Jr. v. Commissioner.

United States Tax Court.

Entered April 11, 1951.

Attorney(s) appearing for the Case

Elden McFarland, Esq., and Eugene O'Dunne, Jr., Esq., for the petitioners. M. L. Sears, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

These proceedings have been consolidated.

Respondent has determined deficiencies in income and excess profits tax for the years 1942 and 1943, and fraud penalties for the year 1942 against petitioner Accurate Tool Co., Inc., as follows:

                1942    1943

      Deficiency    Penalty    Deficiency

  Income Tax ......    $   12.07    $     6.04    $ ......
  Excess Profits Tax .............

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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