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HELMS, INCORPORATED v. COMMISSIONER

Docket No. 17282.

9 T.C.M. 1116 (1950)

Helms, Incorporated v. Commissioner.

United States Tax Court.

Entered December 12, 1950.

Attorney(s) appearing for the Case

Ned A. Stewart, Esq., Melvin F. Johnson, Esq., and Max M. Morelock, Esq., for the petitioner. Donald P. Chehock, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

Respondent determined deficiencies in petitioner's income tax, declared value excess-profits and excess profits tax for the calendar years 1942 to 1945, inclusive, as follows:

                                Declared
                Income    Value Excess-Profits    Excess
Year             Tax               Tax          Profits Tax

1942 ........  $ 54.69          $1,762.58       $ 9...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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