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LEON AND EDDIE, INC. v. COMMISSIONER

Docket No. 15914.

10 T.C. 1115 (1948)

LEON AND EDDIE, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 14, 1948.

Attorney(s) appearing for the Case

Saul S. Freeman, C. P. A., for the petitioner.

Thomas R. Wickersham, Esq., for the respondent.

OPINION.

BLACK, Judge:

The Commissioner has determined a deficiency in petitioner's excess profits tax for the fiscal year ended August 31, 1941, of $554.20. To this determination of the Commissioner the petitioner assigns error as follows:

In determining the excess profits credit of the petitioner for the fiscal year ended August 31, 1941, based on income of the base period years, the Commissioner erroneously reduced the excess profits net...

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