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BERRY BROTHERS TRUST v. COMMISSIONER

Docket No. 11013.

9 T.C. 71 (1947)

BERRY BROTHERS TRUST, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 17, 1947.

Attorney(s) appearing for the Case

Edgar J. Goodrich, Esq., and Lipman Redman, Esq., for the petitioner.

Cecil H. Haas, Esq., for the respondent.

The respondent determined deficiencies in petitioner's income tax, declared value excess profits tax, and excess profits tax for the years 1942, 1943, and 1944, as follows:

-------------------------------------------------------------------------------------
                                       |            |   Declared     |
                 Year                  | Income tax |     value      | Excess profits
                                       |    ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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