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OREGON CHROME MINES, INC. v. COMMISSIONER

Docket Nos. 18515, 23902.

15 T.C. 389 (1950)

OREGON CHROME MINES, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 4, 1950.

Attorney(s) appearing for the Case

William B. Murray, Esq., for the petitioner.

Robert G. Harless, Esq., for the respondent.

These proceedings arise by reason of respondent's determination of deficiencies in income, declared value excess profits, and excess profits taxes for the calendar years 1944 and 1945 in the following amounts:

                                                         1944      1945

Income tax ----------------------------------------     $875.57   $648.12
Declared value excess profits tax -----------------    2,651.96    493.94
Excess profits...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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