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NEMO LINOLEUM & TILE SHOP, INC. v. COMMISSIONER

Docket No. 22862.

13 T.C.M. 820 (1954)

T. C. Memo. 1954-132

Nemo Linoleum & Tile Shop, Inc. v. Commissioner.

United States Tax Court.

Filed August 19, 1954.

Attorney(s) appearing for the Case

Albert B. Koorie, Esq., 914 Carondelet Building, 226 Carondelet Street, New Orleans, La., for the petitioner. Jackson L. Bailey, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

The respondent determined deficiencies for the year 1945 as follows:

                                Deficiency    Penalty

  Income tax ............       $2,037.29      None
  Declared value excess-profits
   tax ..................          104.27      None
  Excess profits tax ....        4,645.21    $1,161.30

The following issues are presented:

(1) Has the respondent...

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