KNOX GLASS BOTTLE CO. v. COMMISSIONER

Docket Nos. 33323, 33437, 33475-33477, 35755, 37292.

12 T.C.M. 1071 (1953)

Knox Glass Bottle Co. et al. v. Commissioner.

United States Tax Court.

Entered September 23, 1953.


Attorney(s) appearing for the Case

Norman D. Keller, Esq., Arnold R. Boyd, Esq., 60 Broadway, New York, N. Y., and Samuel J. Lasser, C. P. A., for the petitioners. Albert J. O'Connor, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

These consolidated proceedings involve deficiencies in income, declared value excess deficiencies in income, declared value excess-profits, and excess profits taxes for the year 1945 as follows:

                         Declared Value
                            Excess-        Excess
  Docket        Income      Profits        Profits
    No.          Tax          Tax            Tax

  33323 ...       -   ...

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