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FENWAL, INCORPORATED v. COMMISSIONER

Docket No. 21231.

8 T.C.M. 345 (1949)

Fenwal, Incorporated v. Commissioner.

United States Tax Court.

Entered April 15, 1949.

Attorney(s) appearing for the Case

Samuel S. Dennis, III, Esq., for the petitioner. Leo C. Duersten, Esq., for the respondent.

Order

MURDOCK, Judge:

For reasons set forth in a Memorandum accompanying this order, it is

ORDERED, that the respondent's motion is granted and the proceeding is dismissed for lack of jurisdiction in so far as it relates to excess profits tax penalty for 1943.

Memorandum to Accompany Order Granting Motion to Dismiss in Part

MURDOCK, Judge:

The Commissioner mailed a notice of deficiency to the petitioner dated September 20...

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