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COLUMBUS DIE, TOOL AND MACHINE CO. v. COMMISSIONER

Docket No. 21518.

11 T.C.M. 1053 (1952)

The Columbus Die, Tool and Machine Company v. Commissioner.

United States Tax Court.

Entered October 28, 1952.

Attorney(s) appearing for the Case

John M. Hudson, Esq., for the petitioner. Lester M. Ponder, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding was brought for redetermination of deficiencies in Federal taxes as follows:

                       Taxable Year Ended
                 ---------------------------------
                    April       April       April
                  30, 1942    30, 1943     30, 1944

  Income tax ... $42,956.87  $ 9,794.28  $27,433.52
  Declared value
   excess profits
   tax ........      548.01  ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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