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EUROPEAN NAVAL STORES COMPANY, S. A. v. COMMISSIONER

Docket No. 13082.

11 T.C. 127 (1948)

EUROPEAN NAVAL STORES COMPANY, S. A., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 5, 1948.

Attorney(s) appearing for the Case

Robert J. Bird, Esq., for the petitioner.

Bernard D. Hathcock, Esq., for the respondent.

This proceeding involves deficiencies in corporate income tax, declared value excess profits tax, excess profits tax, and delinquency penalties, in the aggregate amount of $13,778.60 for the taxable year 1942, as follows:

-------------------------------------------------------------------------------------------
                               Tax                               | Deficiencies | Penalties
-------------------------------------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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