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SEABOARD EXCAVATORS, INC. v. COMMISSIONER

Docket No. 20464.

14 T.C.M. 972 (1955)

T.C. Memo. 1955-244

Seaboard Excavators, Inc. v. Commissioner.

United States Tax Court.

Filed August 31, 1955.

Attorney(s) appearing for the Case

John C. Calhoun, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding involves the following deficiencies in taxes and penalties under sections 291(a) and 293(b) of the 1939 Code determined by the respondent for the taxable year 1942:

                                     Sec.291(a)  Sec.293(b)
                        Deficiency    Penalty     Penalty

  Income Tax..........   $  635.42      None     $  317.71
  Excess Profits
   Tax................    3,500.72...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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