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CALVERT IRON WORKS, INC. v. COMMISSIONER

Docket No. 40207.

26 T.C. 770 (1956)

CALVERT IRON WORKS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 29, 1956.

Attorney(s) appearing for the Case

Bertram S. Boley, Esq., for the petitioner.

R. V. Bradbury, Jr., Esq., and George J. LeBlanc, Esq., for the respondent.

This proceeding involves deficiencies in declared value excess-profits and excess profits tax and additions to tax for the fiscal years ended January 31, 1943, 1944, 1945, and 1946, as follows:

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                       Declared value excess-profits tax
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