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SOUTHWEST ORNAMENTAL IRON CO. v. COMMISSIONER

Docket No. 30764.

12 T.C.M. 521 (1953)

Southwest Ornamental Iron Company, a Corporation v. Commissioner.

United States Tax Court.

Entered May 15, 1953.

Attorney(s) appearing for the Case

Whitson Rogers, Esq., 1200 Waltower Building, Kansas City, Mo., for the petitioner. David Karsted, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding involves deficiencies in petitioner's income, declared value excess-profits, and excess profits taxes in the years and amounts as follows:

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                    Income       Declared Value    Excess Profits
  Year               Tax       Excess-Profits Tax       Tax
-------------------------------------------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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