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JUVENILE SHOE CORPORATION v. COMMISSIONER

Docket No. 21255.

17 T.C. 1186 (1952)

THE JUVENILE SHOE CORPORATION OF AMERICA, A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 17, 1952.

Attorney(s) appearing for the Case

Darrell D. Wiles, Esq., for the petitioner.

Frank M. Cavanaugh, Esq., for the respondent.

OPINION.

LEMIRE, Judge:

The Commissioner determined deficiencies in petitioner's income tax for the fiscal years ended October 31, 1945, and 1946, in the amounts of $5,962.50 and $619.75, respectively, and a deficiency of $279.81 in excess profits tax for the fiscal year ended October 31, 1946. The deficiencies for the fiscal year ended October 31, 1946, are conceded. The sole question presented is whether the Commissioner erred in his determination...

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