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AKELEY CAMERA & INSTRUMENT CORP. v. COMMISSIONER

Docket No. 31390.

18 T.C. 1045 (1952)

AKELEY CAMERA & INSTRUMENT CORP. (FORMERLY AKELEY CAMERA, INC.), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 19, 1952.

Attorney(s) appearing for the Case

George R. Sherriff, Esq., for the petitioner.

Joseph F. Lawless, Esq., for the respondent.

Respondent determined deficiencies in petitioner's taxes as follows:

                                          Declared value
                                          excess-profits   Excess profits
                  Year                         tax              tax

1942 ----------------------------------          $541.20   $38,910.53
1943 ----------------------------------           992.30    21,038.27
      ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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