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GUS BLASS COMPANY v. COMMISSIONER

Docket No. 25663.

18 T.C. 261 (1952)

GUS BLASS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 12, 1952.

Attorney(s) appearing for the Case

E. Charles Eichenbaum, Esq., for the petitioner.

E. G. Sievers, Esq., and W. B. Riley, Esq., for the respondent.

OPINION.

RICE, Judge:

Respondent determined deficiencies in excess profits taxes for the taxable years ended January 31, 1943, 1944, and 1945, and a deficiency in declared value excess-profits tax for the taxable year ended January 31, 1944, as follows:

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                Tax                      |    Year    |   Liability   |   Assessed ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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