THE BESSEMER LIMESTONE AND CEMENT COMPANY v. COMMISSIONER

Docket No. 21667.

22 T.C. 303 (1954)

THE BESSEMER LIMESTONE AND CEMENT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 14, 1954.


Attorney(s) appearing for the Case

Aaron Holman, Esq., and I. Newton Brozan, Esq., for the petitioner.

Stanley W. Ozark, Esq., for the respondent.


The pleadings upon which this proceeding is based involve deficiencies determined by respondent in income, excess profits, and declared value excess-profits taxes of the petitioner, as follows:

------------------------------------------------------------------------
 Year |                         Tax                         | Deficiency
------|-----------------------------------------------------|-----------
 1941 | Income --------------------------------...

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