THE SERVICE COMPANY v. COMMISSIONER

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined deficiencies in income tax, declared value excess-profits tax, and excess-profits tax for the years 1940, 1941, and 1942, as follows:

  Year                              Tax                          Amount

  1940    Income tax ........................................   $  305.07
  1941    Declared value excess-profits tax .................      120.54
  1941    Excess...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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