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MODESTO DRY YARD, INC. v. COMMISSIONER

Docket No. 14374.

14 T.C. 374 (1950)

MODESTO DRY YARD, INC., A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 9, 1950.

Attorney(s) appearing for the Case

Edward R. Taylor, Esq., and Charles L. Barnard, Esq., for the petitioner.

Gerald W. Brooks, Esq., for the respondent.

The Commissioner determined deficiencies as follows:

----------------------------------------------------------------
               Tax                      |   1943    |    1944
----------------------------------------|-----------|-----------
Declared value excess profits tax ----- |   $939.38 | ----------
Excess profits tax -------------------- | 43,621.55 | ----------
Excess profits tax -------------------- | --------- | $31,202.86
-----------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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