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AUTO SERVICE, INC. v. COMMISSIONER

Docket No. 110022.

2 T.C.M. 318 (1943)

Auto Service, Inc. v. Commissioner.

United States Tax Court.

Entered June 21, 1943.

Attorney(s) appearing for the Case

Samuel Klein, Esq., 60 Park Place, Newark, N. J., for the petitioner. Paul P. Lipton, Esq., for the respondent.

Memorandum Opinion

OPPER, Judge:

This proceeding seeks a redetermination of deficiencies in petitioner's income and excess-profits tax for the years 1938 and 1939 as follows:

                             1938     1939

  Income ................  $737.74  $733.13
  Excess-profits ........    94.12    48.00

The sole question is whether petitioner is entitled to exhaustion in each of...

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