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HEWITT RUBBER COMPANY OF PITTSBURGH v. COMMISSIONER

Docket Nos. 8239, 8240, and 8241.

6 T.C.M. 1258 (1947)

Hewitt Rubber Company of Pittsburgh v. Commissioner. M. S. Lambert, Transferee v. Commissioner. Margaret E. Starr, Transferee v. Commissioner.

United States Tax Court.

Entered November 28, 1947.

Attorney(s) appearing for the Case

T. J. McManus, Esq., William Wallace Booth, Esq., and A. G. Wallerstedt, C. P. A., 747 Union Trust Bldg., Pittsburgh, Pa., for the petitioners. George C. Lea, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

This proceeding was brought for a redetermination of income, declared value excess-profits and excess-profits taxes as follows:

                             Declared Value

                       Income     Excess-Profits Tax    Excess-Profits tax
                         Tax
  1941 ...........    $1,935.89         $1,186.72             $ 3,440.14
  1942 ...........     None         ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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