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PACIFIC GRAPE PRODUCTS CO. v. COMMISSIONER

Docket No. 15596.

17 T.C. 1097 (1952)

PACIFIC GRAPE PRODUCTS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 2, 1952.

Attorney(s) appearing for the Case

Samuel Taylor, Esq., and Walter G. Schwartz, Esq., for the petitioner.

Robert G. Harless, Esq., for the respondent.

Respondent determined deficiencies in income taxes, declared value excess-profits taxes and excess profits taxes against the petitioner as follows:

----------------------------------------------------------------------------------
                                    |            |    Declared    |
                Year                | Income tax |      value     | Excess profits
                                    |            | excess-profits |      tax
...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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