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DONNER v. COMMISSIONER

Docket Nos. 36844, 36845, 36846, 36847, 36857.

12 T.C.M. 1335 (1953)

Samuel Donner (Transferee of Cottage Toll Homes, Inc.), et al. v. Commissioner.

United States Tax Court.

Entered November 27, 1953.

Attorney(s) appearing for the Case

Daniel Katz, Esq., 10 East 40th Street, New York, N. Y., and Meyer Bodenstein, Esq., for the petitioners. John J. Madden, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined deficiencies in income tax and declared value excess profits tax against Cottage Toll Homes, Inc., transferor of petitioners, as follows:

                             Declared Value
                    Income   Excess Profits
  Year                Tax        Tax

  1944 .......... $   411.25     .....
  1945 ..........     142.94     $21.26
  1946 ..........  44...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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