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MELDRUM & FEWSMITH, INC. v. COMMISSIONER

Docket No. 30977.

13 T.C.M. 992 (1954)

Meldrum & Fewsmith, Inc., Petitioners, v. Commissioner of Internal Revenue, Respondent.

United States Tax Court.

April 19, 1954.

Attorney(s) appearing for the Case

H. M. Roberts, Esq., Nat. City Bank Bldg., Cleveland, Ohio, for the petitioner.

Robert C. Whitley, Esq., for the respondent.

Memorandum in Support of Respondent's Motion for Leave to File Amendment to Answer Embodying Amendment to Answer, and in Support of Respondent's Computation for Entry of Decision Under Rule 50

In his notice of deficiency from which this appeal was taken, respondent determined deficiencies in income tax, declared value excess profits tax, and excess profits tax for each of the taxable years, 1944, 1945, and 1946, and a deficiency in excess profits tax for the taxable...

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