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HOME PACKING COMPANY v. COMMISSIONER

Docket No. 36297.

12 T.C.M. 1217 (1953)

Home Packing Company v. Commissioner.

United States Tax Court.

Entered October 30, 1953.

Attorney(s) appearing for the Case

John F. Greaney, Esq., 1002 Warner Building, Washington, D. C., for the petitioner. Elmer E. Lyon, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding involves deficiencies in income tax and excess profits tax asserted against the Home Packing Company (hereinafter referred to as petitioner) as follows:

  Fiscal
Year Ended                   Excess
October 31     Income Tax  Profits Tax

  1946 ......  $40,191.36  $14,983.53
  1947 ......   25,398.18       —
  1948 ......   23,950.51       —
               __________  __________...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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