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BEAVER VALLEY CANNING COMPANY v. COMMISSIONER

Docket No. 22086.

9 T.C.M. 1120 (1950)

Beaver Valley Canning Company v. Commissioner.

United States Tax Court.

Entered December 13, 1950.

Attorney(s) appearing for the Case

James M. Stewart, Esq., 203 Hubbell Bldg., Des Moines, Ia., and Rolland E. Grefe, Esq., for the petitioner. Gene W. Reardon, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This cause involves income, declared value excess-profits and excess profits taxes for the fiscal year ending April 30, 1944, and income tax for the fiscal years ending April 30, 1945 and 1947, as follows:


                      1944      1945        1947

Income tax .....  $ 4,205.63  $3,347.14  $17,765.68
  Excess profits
  tax ..........   16,572.24    ..........

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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