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ROLLAND MOTOR CO., INC. v. COMMISSIONER

Docket No. 30189.

12 T.C.M. 119 (1953)

Rolland Motor Co., Inc. v. Commissioner.

United States Tax Court.

Entered February 13, 1953.

Attorney(s) appearing for the Case

William R. Frazier, Esq., and James P. Hill, Esq., for the petitioner. Ralph V. Bradbury, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The respondent determined deficiencies of $689.98 in declared value excess profits tax and $19,217.39 in excess profits tax for 1942 against the petitioner.

Several adjustments made by the respondent are uncontested and can be reflected in a Rule 50 computation.

The issue to be decided is whether respondent properly determined that the petitioner is taxable on net income of $8,361.80...

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