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FLORY MILLING CO., INC. v. COMMISSIONER

Docket No. 36105.

21 T.C. 432 (1953)

FLORY MILLING CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 31, 1953.

Attorney(s) appearing for the Case

William P. Thorn, Esq., for the petitioner.

Charles J. Hickey, Esq., for the respondent.

The respondent determined deficiencies in income tax, declared value excess-profits tax and excess profits tax of the petitioner for the fiscal years ended September 30, 1944 and 1945, as follows:

                                            Declared value
 Year ended                  Income tax   excess-profits tax   Excess profits tax

Sept. 30, 1944 -----------    $4,230.96            $1,224.08            $6,702.17
Sept...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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