STEPHENSON LAND COMPANY v. COMMISSIONER

Memorandum Findings of Fact and Opinion

The respondent determined deficiencies in income tax, declared value excess profits tax and excess profits tax for 1941, and a deficiency in income tax and an over-assessment in excess profits tax for 1942 against Stephenson Land Company, as follows:

                                 Declared value excess        Excess profits tax
  Year               Income Tax       profits tax        Deficiency    Over-assessment...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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