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HART FURNITURE CO., INC. v. COMMISSIONER

Docket No. 19652.

12 T.C. 1103 (1949)

HART FURNITURE CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 21, 1949.

Attorney(s) appearing for the Case

Gerald R. Hart, Esq., for the petitioner.

Edward L. Potter, Esq., for the respondent.

Respondent determined deficiencies in declared value excess profits tax and excess profits tax for the fiscal years ended March 31, 1944 and 1945, as follows:

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

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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