CHELSEA PRODUCTS, INC. v. COMMISSIONER

Docket Nos. 19849, 22920.

16 T.C. 840 (1951)

CHELSEA PRODUCTS, INCORPORATED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 19, 1951.


Attorney(s) appearing for the Case

Ferdinand Tannenbaum, Esq., and Walter F. Sloan, Esq., for the petitioner.

Maurice S. Bush, Esq., for the respondent.


Docket No. 19849 involves deficiencies determined by the Commissioner for the year 1944 of $110.58 in income tax and $37,091.85 in excess profits tax. These deficiencies are due to the following adjustments:

(a) Chelsea Fan & Blower Co., Inc ---------------------   $13,936.08
(b) Chelsea Fan & Blower Co. of Georgia ---------------    13,531.80
(c) Chelsea Fan and Blower Company of Missouri --------    14,221.80
(d) Factory expenses ----------------...

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