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C. D. JOHNSON LUMBER CORPORATION v. COMMISSIONER

Docket No. 8774.

12 T.C. 348 (1949)

C. D. JOHNSON LUMBER CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 17, 1949.

Attorney(s) appearing for the Case

Charles E. McCulloch, Esq., Fletcher Rockwood, Esq., Thomas B. Stoel, Esq., and Eric P. Van, C. P. A., for the petitioner.

John H. Pigg, Esq., for the respondent.

The Commissioner determined the following deficiencies in petitioner's taxes for the fiscal years ended November 30, 1940, and 1941:

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

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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