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LIDGERWOOD MANUFACTURING COMPANY v. COMMISSIONER

Docket No. 35193.

22 T.C. 1152 (1954)

LIDGERWOOD MANUFACTURING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 31, 1954.

Attorney(s) appearing for the Case

Eugene Meacham, Esq., and Fred R. Tansill, Esq., for the petitioner.

Ellyne E. Strickland, Esq., for the respondent.

This proceeding involves deficiencies in taxes as follows:

Year                                              Tax              Amount

                                           | Income ----------         --0--
1944 ----------------------------------   <
                                           | Excess profits --   $573,646.89
                                           | Income ----------          8.01
1945 -------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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