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SOUTHERN COLLEGE OF OPTOMETRY, INC. v. COMMISSIONER

Docket No. 10556.

6 T.C.M. 354 (1947)

Southern College of Optometry, Inc. v. Commissioner.

United States Tax Court.

Entered March 31, 1947.

Attorney(s) appearing for the Case

F. E. Hagler, Esq., and Ed. M. Lowrance, Esq., 2804 Sterick Bldg., Memphis, Tenn., for the petitioner. John R. Stivers, Esq., for the respondent.

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 and in the amounts as follows:

                        Declared Value
               Income   Excess-Profits   Excess-Profits
  Year          Tax          Tax              Tax

  1941 ....   $1,518.41    $154.52         $  237.60
  1942 ....    1,068.49     576.12...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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