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MID-STATE PRODUCTS CO. v. COMMISSIONER

Docket No. 24793.

21 T.C. 696 (1954)

MID-STATE PRODUCTS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 15, 1954.

Attorney(s) appearing for the Case

Fred H. Kelly, Esq., for the petitioner.

Elmer E. Lyon, Esq., for the respondent.

The respondent has determined deficiencies in the petitioner's income and excess profits taxes as follows:

                                                                          Excess
      Year ended                                          Income tax    profits tax

Mar. 17-Nov. 30, 1941 ---------------------------------      $154.87     ----------
Nov. 30, 1942 -----------------------------------------     --------     $24...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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