HORNE OIL COMPANY v. COMMISSIONER

Memorandum Opinion

DISNEY, Judge:

This case involves income tax, declared value excess profits tax, and excess profits tax for taxable periods and in amounts as follows:

                      Income Tax

  Year                                       Deficiency

  1942 ..................................    $2,255.18
  January 1, 1943 to June 30, 1943 ......       821.98

          Declared Value Excess Profits Tax

  1942 ...............

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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