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HEYER PRODUCTS COMPANY, INCORPORATED v. COMMISSIONER

Docket No. 11215.

6 T.C.M. 1196 (1947)

Heyer Products Company, Incorporated v. Commissioner.

United States Tax Court.

Entered October 31, 1947.

Attorney(s) appearing for the Case

Benjamin Alpert, Esq., for the petitioner. Frances X. Gallagher, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HILL, Judge:

Respondent determined deficiencies in petitioner's income, declared value excess-profits and excess profits taxes for 1942 in the respective amounts of $3,877.42, $2,712.62 and $70,075.08. Respondent also determined a deficiency in petitioner's excess profits tax for 1943 in the amount of $23,470.29. The deficiencies result from various adjustments but only two...

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