GREGG COMPANY OF DELAWARE v. COMMISSIONER

Docket No. 46472.

23 T.C. 170 (1954)

THE GREGG COMPANY OF DELAWARE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 29, 1954.


Attorney(s) appearing for the Case

William W. Owens, Esq., and Loren C. Berry, Esq., for the petitioner.

Richard G. Maloney, Esq., and Ellyne E. Strickland, Esq., for the respondent.


OPINION.

MURDOCK, Judge:

The Commissioner determined deficiencies and additions under section 291 (a) of the Internal Revenue Code of 1939 as follows:

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

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