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UNITED IRON & METAL CO. v. COMMISSIONER

Docket Nos. 29410, 31123, 31124, 31125.

11 T.C.M. 618 (1952)

United Iron & Metal Co. v. Commissioner. Estate of Samuel Maryn, Deceased, Mellon National Bank and Trust Company and Evelyn Maryn, Executors v. Commissioner. Estate of Samuel Maryn, Deceased, Mellon National Bank and Trust Company and Evelyn Maryn, Executors v. Commissioner. United Iron & Metal Company v. Commissioner.

United States Tax Court.

Entered June 18, 1952.

Attorney(s) appearing for the Case

John A. McCann, Esq., 818 Frick Bldg., Pittsburgh, Pa., and Charles H. Sachs, Esq., for the petitioners. Roy E. Graham, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent has determined the following deficiencies in income tax and section 102, Internal Revenue Code, surtax liability of the petitioner, United Iron & Metal Company, for the taxable years ended June 30, 1948 and 1949, and the period July 1 to December 31, 1949:

                             Deficiency
                              in § 102   Deficiency...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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