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BESSEMER LIMESTONE AND CEMENT CO. v. COMMISSIONER

Docket No. 21667.

15 T.C.M. 1277 (1956)

T.C. Memo. 1956-250

The Bessemer Limestone and Cement Company v. Commissioner.

United States Tax Court.

Filed November 13, 1956.

Attorney(s) appearing for the Case

Aaron Holman, Esq., for the petitioner. James A. Scott, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent has determined deficiencies in income, excess profits, and declared value excess profits taxes of petitioner as follows:

                                   Deficiency

  Income Tax

      1941 ....................... $ 4,800.03

  Excess Profits Tax

      1941 .......................  30,251.38
      1942 .......................  97,703.45

  Declared Value Excess-Profits...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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