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R. H. OSWALD COMPANY, INC. v. COMMISSIONER

Docket No. 19641.

8 T.C.M. 964 (1949)

R. H. Oswald Company, Inc. v. Commissioner.

United States Tax Court.

Entered October 25, 1949.

Attorney(s) appearing for the Case

Walter E. Barton, Esq., 811 Investment Bldg., Washington, D. C., for the petitioner. Lester A. Ponder, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

ARNOLD, Judge:

Respondent determined deficiencies against petitioner for the fiscal years ended June 30, 1943 and June 30, 1944, as follows:

                              1943        1944

  Income tax ............  $  114.08    .........
  Declared value excess
    profits tax .........    5,570.88  $ 3,100.64
  Excess profits tax.....   33,530.83   47,356.27

Petitioner contests the disallowance...

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