SCIENTIFIC INSTRUMENT CO. v. COMMISSIONER

Docket No. 27620.

17 T.C. 1253 (1952)

SCIENTIFIC INSTRUMENT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 31, 1952.


Attorney(s) appearing for the Case

William C. Allee, Esq., and G. Leslie Field, Esq., for the petitioner.

Cyrus A. Neuman, Esq., for the respondent.


Respondent determined deficiencies in income tax, declared value excess-profits tax, and excess profits tax, as follows:

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

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