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HERBERT A. NIEMAN & CO. v. COMMISSIONER

Docket No. 56932.

33 T.C. 451 (1959)

HERBERT A. NIEMAN & CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 9, 1959.

Attorney(s) appearing for the Case

Harvey W. Peters, Esq., and William A. Jackson, Esq., for the petitioner.

Erving Sodos, Esq., for the respondent.

OPINION.

VAN FOSSAN, Judge:

The respondent determined deficiencies in petitioner's income tax for the year 1941, declared value excess-profits tax for the year 1942, and excess profits tax for the years 1942 through 1945, as follows:

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Year |                           Tax                         | Deficiency
-----|------------------------------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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