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SHAW & KEETER MOTOR COMPANY v. COMMISSIONER

Docket No. 26977.

10 T.C.M. 716 (1951)

Shaw & Keeter Motor Company v. Commissioner.

United States Tax Court.

Entered August 16, 1951.

Attorney(s) appearing for the Case

James P. Hill, Esq., Atlantic Nat. Bk. Bldg., Jacksonville, Fla., and William R. Frazier, Esq., for the petitioner. F. L. Van Haaften, Esq., and Ralph V. Bradbury, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in income, declared value excess profits, and excess profits taxes, and section 102 surtaxes for the fiscal years ended October 31, 1944, through 1948, as follows:

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Fiscal                         Declared Value
 Year                  Income  Excess-Profits  Excess-Profits  Section 102
Ended    ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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