CRAMP SHIPBUILDING COMPANY v. COMMISSIONER

Docket Nos. 12673, 16347.

17 T.C. 516 (1951)

CRAMP SHIPBUILDING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 28, 1951.


Attorney(s) appearing for the Case

Thomas Reath, Esq., Frederick E. S. Morrison, Esq., and Calvin H. Rankin, Esq., for the petitioner.

Charles R. Johnston, Esq., for the respondent.


The respondent in his notices of deficiency determined deficiencies in petitioner's income and excess profits taxes in the following amounts:

---------------------------------------------------------------------------
                Docket No.             | Year | Excess profits |  Income
                                       |      |      tax       |    tax
---------------------------------------|------|----------------|-----------
12673 --------------...

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