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NATIONAL LEATHER & SHOE FINDERS ASSOCIATION v. COMMISSIONER

Docket No. 9535.

9 T.C. 121 (1947)

NATIONAL LEATHER & SHOE FINDERS ASSOCIATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 29, 1947.

Attorney(s) appearing for the Case

John W. Snider, C.P.A., and Don O. Russell, Esq., for the petitioner.

Richard A. Jennings, Esq., and Franklin Cavanaugh, Esq., for the respondent.

The respondent has determined the following deficiencies and delinquency penalties for the fiscal years ended April 30, as indicated:

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

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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