INTERNATIONAL HEATER COMPANY v. COMMISSIONER

Docket No. 23589.

10 T.C.M. 656 (1951)

International Heater Company v. Commissioner.

United States Tax Court.

Entered June 29, 1951.


Attorney(s) appearing for the Case

Harold R. Medina, Jr., Esq., Albert Rosenblum, Esq., and Leonard W. Burdick, Esq., 313 Mayro Bldg., Utica, N. Y., for the petitioner. Clay C. Holmes, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner has determined deficiencies in excess profits tax and declared value excess profits tax for the calendar years 1941 through 1944 as follows:

                                 Deficiency
                         -------------------------
                                        Declared
                           Excess     Value Excess
  Year                   Profits Tax...

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