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572 SOUTH SALINA CORP. v. COMMISSIONER

Docket No. 35924.

12 T.C.M. 470 (1953)

572 South Salina Corp. v. Commissioner.

United States Tax Court.

Entered April 30, 1953.

Attorney(s) appearing for the Case

Joseph E. Rizzo, Esq., for the petitioner. Thomas R. Charshee, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies and additions for late filing under 291(a) and for negligence under 293(a) as follows:

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                           Declared Value
                           Excess Profits                                            Excess Profits
    Year                 ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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