METAL MOULDINGS CORPORATION v. COMMISSIONER

Docket No. 107231.

1 T.C.M. 616 (1943)

Metal Mouldings Corporation v. Commissioner.

United States Tax Court.

Entered February 13, 1943.


Attorney(s) appearing for the Case

Raymond H. Berry, Esq., 1000 Penobscot Bldg., Detroit, Mich., and Ralph W. Barbier, Esq., 1000 Penobscot Bldg., Detroit, Mich., Arthur L. Evely, Esq., 1000 Penobscot Bldg., Detroit, Mich., for petitioner. Philip M. Clark, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

MELLOTT, Judge:

The Commissioner determined the following deficiencies:

                      Income   Excess Profits
    Year                Tax         Tax

    1939.........    $65,825.01    $29.80

Petitioner concedes that the adjustments to net income were proper, that the deficiency in excess-profits tax is correct and that there is a deficiency in income tax in the amount of $88.70...

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