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ESTES LUMBER COMPANY v. COMMISSIONER

Docket No. 11986.

6 T.C.M. 1159 (1947)

Estes Lumber Company, a corporation, v. Commissioner.

United States Tax Court.

Entered October 24, 1947.

Attorney(s) appearing for the Case

John W. Gillon, Esq., 408 First National Bldg., Birmingham, Ala., for the petitioner. John R. Stivers, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

KERN, Judge:

Respondent determined a deficiency in petitioner's income tax for the fiscal year ended October 31, 1941, in the amount of $231.85, a deficiency in excess profits tax for the same period in the amount of $331.44; a deficiency in income tax for the fiscal year ended October 31, 1942, in the amount of $178.55; and in excess profits tax for the same period in the amount of $850.74.

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