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  5. 5 T.C. 566 (1945)
 

FAIRFIELD STEAMSHIP CORPORATION v. COMMISSIONER

Docket Nos. 1471, 1472.

5 T.C. 566 (1945)

FAIRFIELD STEAMSHIP CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ATLANTIC COAST SHIPPING COMPANY, INCORPORATED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 7, 1945.

Attorney(s) appearing for the Case

Frank V. Barns, Esq., and Winthrop O. Cook, Esq., for the petitioners.

William F. Evans, Esq., for the respondent.

These cases duly consolidated for hearing, involve deficiencies in income and declared value excess profits taxes for the calendar year 1940 as follows:

----------------------------------------------------------------------------
                                               |            | Declared value
                                               | Income tax | excess profits
                                               |            |      tax
----...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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