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BEN C. GERWICK, INC. v. COMMISSIONER

Docket Nos. 38089, 39045.

13 T.C.M. 314 (1954)

Ben C. Gerwick, Inc. v. Commissioner.

United States Tax Court.

Entered March 31, 1954.

Attorney(s) appearing for the Case

Gordon Johnson, Esq., A. Barlow Ferguson, Esq., and Robert L. Bridges, Esq., for the petitioner. T. M. Mather, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner has determined deficiencies for the years 1945 and 1946, as follows:

  Docket
    No.    Year             Tax           Deficiency

  38089    1945    Income ..............  $ 15,959.12
                   Declared Value Excess
                     Profits ...........     1,172.48
                   Excess Profits ......   546,811.90
  39045    1946    Income ........

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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