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TWIN OAKS COMPANY v. COMMISSIONER

Docket No. 16845.

8 T.C.M. 280 (1949)

Twin Oaks Company v. Commissioner.

United States Tax Court.

Entered March 23, 1949.

Attorney(s) appearing for the Case

Carl E. Davidson, Esq., and Ralph R. Bailey, Esq., for the petitioner. John H. Pigg, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

The Commissioner determined the following deficiencies in petitioner's income tax, declared value excess-profits tax and excess profits tax and penalties:

------------------------------------------------------------------------------------------
                                            Declared Value
                                 Income     Excess-Profits      Excess
  Year    ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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