MARTIN WEINER CORP. v. COMMISSIONER

Docket No. 32774.

21 T.C. 470 (1954)

MARTIN WEINER CORP. (FORMERLY WOHL FABRICS CO.), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 15, 1954.


Attorney(s) appearing for the Case

Benjamin Nadel, C. P. A., for the petitioner.

Maurice S. Bush, Esq., for the respondent.


Respondent made determinations with reference to petitioner's income and excess profits tax liabilities for the calendar years 1941 through 1944, as follows:

You are advised that the determination of your income tax liability for the taxable years ended December 31, 1941, 1942, 1943 and 1944 discloses deficiencies of $998.56, $8,385.06, $10,455.88 and $8,004.81, respectively; that the determination of your excess profits tax liability for the taxable years ended December...

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