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GREENE MOTOR CO. v. COMMISSIONER

Docket No. 4984.

5 T.C. 314 (1945)

GREENE MOTOR COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 27, 1945.

Attorney(s) appearing for the Case

Henry H. Mathis, Esq., for the petitioner.

Cecil H. Haas, Esq., for the respondent.

OPINION.

DISNEY, Judge:

This controversy involves deficiencies in income tax for the calendar years 1939, 1940, and 1941, and declared value excess profits tax for the calendar years 1939 and 1940, as follows:

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                                         |            |   Declared
                  Year                   | Income tax | Value excess
                   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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