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W. R. STEPHENS COMPANY v. COMMISSIONER

Docket No. 22681.

10 T.C.M. 688 (1951)

W. R. Stephens Company v. Commissioner.

United States Tax Court.

Entered August 8, 1951.

Attorney(s) appearing for the Case

R. H. Fryberger, Esq., and E. F. Bohne, C.P.A., c/o Haskins & Sells, 620 Marquette Ave., Minneapolis 2, Minn., for the petitioner. Gerald W. Brooks, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

Respondent determined deficiencies in income and excess profits tax for the calendar years 1944 and 1945 as follows:

                                    Excess
  Year                Income Tax  Profits Tax

  1944 ................  ......    $2,101.23
  1945 ................$3,117.07      102.55

Petitioner by amended petition claims deductions for depreciation for the years...

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