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GEM JEWELRY COMPANY, INC. v. COMMISSIONER

Docket No. 8921.

6 T.C.M. 11 (1947)

The Gem Jewelry Company, Inc. v. Commissioner.

United States Tax Court.

Entered January 13, 1947.

Attorney(s) appearing for the Case

Harry Dow, Esq., First National Bank Bldg., Houston, Tex., for the petitioner. Frank B. Schlosser, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARLAN, Judge:

This is an appeal from a determination by the Commissioner of income, declared value excess profits and excess profits taxes for the fiscal year ending July 31, 1941, in the following amounts:

  Income Tax ........................    $7,231.79
  Declared Value Excess Profits .....     1,724.84
  Excess Profits Tax ................     6,971.02

Three questions are presented for...

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