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HAWAIIAN FREIGHT FORWARDERS, LTD. v. COMMISSIONER

Docket Nos. 9969, 111693.

6 T.C.M. 601 (1947)

Hawaiian Freight Forwarders, Ltd. v. Commissioner.

United States Tax Court.

Entered May 29, 1947.

Attorney(s) appearing for the Case

Louis Janin, Esq., 1120 Mills Tower, San Francisco, Calif., for the petitioner. W. J. McFarland, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined the following deficiencies in the petitioner's tax liabilities and imposed the penalty noted for the period from April 1, 1940, to November 30, 1940, and for the fiscal year ending November 30, 1941:

                           Period     Fiscal
      Tax                  in 1940   Year—1941

  Income ...............  $2,971.13  $13,448.23
  Declared value excess
    profits...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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