W. B. LEEDY COMPANY, INC. v. COMMISSIONER

Docket No. 17630.

11 T.C.M. 861 (1952)

W. B. Leedy and Company, Inc. v. Commissioner.

United States Tax Court.

Entered August 12, 1952.


Attorney(s) appearing for the Case

Alfred Swedlaw, Esq., for the petitioner. Homer F. Benson, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The respondent has determined a deficiency in the amount of $984.44 and an overassessment in the amount of $1,829.86 in the petitioner's income and excess profits tax liability, respectively, for the taxable year ended December 31, 1944, and deficiencies in the amounts of $479.81 and $1,564.12 in the petitioner's income and excess profits tax liability, respectively, for the taxable year ended December 31, 1945. Petitioner...

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