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LINCOLN ELECTRIC COMPANY v. COMMISSIONER

Docket No. 1296.

6 T.C. 37 (1946)

THE LINCOLN ELECTRIC COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 11, 1946.

Attorney(s) appearing for the Case

Ashley M. Van Duzer, Esq., Thomas V. Koykka, Esq., Sumner Canary, Esq., and Louis C. Weiss, C. P. A., for the petitioner.

DeWitt M. Evans, Esq., and T. F. Callahan, Esq., for the respondent.

This controversy involves deficiencies in Federal taxes for the taxable years 1940 and 1941 as follows:

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

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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