AMERICAN ROLBAL CORPORATION v. COMMISSIONER

Docket No. 11086.

13 T.C.M. 540 (1954)

T. C. Memo. 1954-67

American Rolbal Corporation v. Commissioner.

United States Tax Court.

Filed June 15, 1954.


Attorney(s) appearing for the Case

Gustave B. Garfield, Esq., for the petitioner. John J. Madden, Esq., and John J. O'Toole, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

This proceeding involves deficiencies and penalties for the years 1941, 1942 and 1943 in the following amounts:

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                                          Income Tax
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                    Deficiency              Penalty
                ...

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