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AMERICAN FOUNDATION CO. v. COMMISSIONER

Docket Nos. 111585, 95.

2 T.C. 502 (1943)

AMERICAN FOUNDATION COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 2, 1943.

Attorney(s) appearing for the Case

George M. Naus, Esq., and Charles N. Whitehead, C. P. A., for the petitioner.

Harry R. Horrow, Esq., for the respondent.

OPINION.

SMITH, Judge:

These proceedings, consolidated for hearing, involve deficiencies in income, excess profits, and personal holding company taxes as follows:

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                   |         |              Deficiency              |
                   |         |--------------------------------------|
    Docket No      |  Year   |            |         ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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