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GIBBS & COX, INC. v. COMMISSIONER

Docket No. 110230.

2 T.C.M. 688 (1943)

Gibbs & Cox, Inc. v. Commissioner.

United States Tax Court.

Entered August 26, 1943.

Attorney(s) appearing for the Case

Thomas G. Chamberlain, Esq., Hugh Satterlee, Esq., Edward J. Willi, Esq., 55 Liberty St., New York City, N. Y., and I. Herman Sher, Esq., 30 Broad St., New York City, N. Y., for the petitioner. Harold D. Thomas, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Petitioner contests the correctness of respondent's determination of income tax deficiencies for the calendar years 1937 through 1940 in the respective amounts of $30,471.38, $41,512.33, $69,460.49 and $60,370.76, and of an excess profits tax deficiency in the sum of $5,805.06 for the year 1937. The principal ground of complaint is the Commissioner's holding that petitioner is subject to the surtax imposed by section 102 of...

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