EDWARD CRUMP, JR., INC. v. COMMISSIONER

Memorandum Findings of Fact and Opinion

OPPER, Judge:

These proceedings seek redeterminations of deficiencies in tax as follows:

                        1941

  Income tax............................   $ 1,918.46
  Excess-profits tax....................     2,427.32

                        1942

  Income tax...........................     .........
  Declared value excess-profits tax....         37.90
  Excess-profits tax.............

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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