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BUCKEYE CEREAL CO. v. COMMISSIONER

Docket No. 112589.

2 T.C.M. 426 (1943)

The Buckeye Cereal Company v. Commissioner.

United States Tax Court.

Entered July 5, 1943.

Attorney(s) appearing for the Case

Albert B. Arbaugh, Esq., 1200 Harter Bank Bldg., Canton, O., for the petitioner. Lawrence R. Bloomenthal, Esq., for the respondent.

Memorandum Opinion

STERNHAGEN, Judge:

1. The Commissioner determined deficiencies of $6,869.81 in 1939 income tax and $426.91 in 1940 income tax and $3,134.92 in 1939 declared value excess profits tax. The petitioner assails the inclusion in income of cancelled interest, and the disallowance of deductions claimed for interest on debentures. The case was submitted on a stipulation of facts, and findings are therefore unnecessary. The petitioner has filed...

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