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J. T. S. BROWN'S SON COMPANY v. COMMISSIONER

Docket Nos. 10999, 12426, 12427, 12428.

10 T.C. 840 (1948)

J. T. S. BROWN'S SON COMPANY, PETITIONER, ET AL., v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 17, 1948.

Attorney(s) appearing for the Case

Robert S. Marx, Esq., Frank E. Wood, Jr., Esq., Timothy Hogan, Esq., and Frank E. Wood, Esq., for the petitioners.

W. W. Kerr, Esq., for the respondent.

These proceedings have been consolidated. Docket No. 10999, in which J. T. S. Brown's Son Co. is petitioner, involves a deficiency in petitioner's declared value excess profits tax of $69,985.43 and a deficiency in excess profits tax of $340,787.33, all for the calendar year 1942. These deficiencies were based upon the following adjustments made by the Commissioner to the net income as disclosed on the return filed by petitioner:

(a) Depreciation ------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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