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VERIFINE DAIRY PRODUCTS CORP. OF SHEBOYGAN, INC. v. COMMISSIONER

Docket No. 108460.

3 T.C. 269 (1944)

VERIFINE DAIRY PRODUCTS CORPORATION OF SHEBOYGAN, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 15, 1944.

Attorney(s) appearing for the Case

John S. Best, Esq., for the petitioner.

Carroll Walker, Esq. for the respondent.

This proceeding involves the determination by the respondent of a deficiency in income tax for the calendar year 1935 of $708.09 and of deficiencies in income and excess profits taxes for the calendar year 1936 of $1.734.09 and $256.53, respectively. These deficiencies result from certain uncontested adjustments which the respondent made to petitioner's net loss and net income as reported on its 1935 and 1936 returns, respectively. In the statement attached to the deficiency...

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