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PARIS MANUFACTURING COMPANY v. COMMISSIONER

Docket No. 25174.

10 T.C.M. 1064 (1951)

Paris Manufacturing Company v. Commissioner.

United States Tax Court.

Entered October 30, 1951.

Attorney(s) appearing for the Case

S. W. Thaxter, Esq., for the petitioner. William C. W. Haynes, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner has determined a deficiency in petitioner's income tax for the year 1945 of $5,830. The deficiency notice does not explain how the Commissioner determined the deficiency, that is to say, it does not show what adjustment he made to the net income as reported by petitioner on its return. The amended petition assigns errors as follows:

"4. The determination of the tax set forth in said notice of deficiency...

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