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WM. J. LEMP BREWING COMPANY v. COMMISSIONER

Docket No. 30136.

18 T.C. 586 (1952)

WM. J. LEMP BREWING COMPANY, A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 20, 1952.

Attorney(s) appearing for the Case

Samuel H. Liberman, Esq., and Richard D. Duncan, Esq., for the petitioner.

Marvin E. Hagen, Esq., for the respondent.

This proceeding involves deficiencies in income tax, declared value excess-profits tax, personal holding company surtax, and penalties as follows:

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                                        |            |       Declared       |    Personal     |
                 Year                   | Income tax | value excess-profits | holding company | Penalties
    ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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