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NATIONAL LEAD CO. v. COMMISSIONER

Docket No. 37694.

23 T.C. 988 (1955)

NATIONAL LEAD COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 14, 1955.

Attorney(s) appearing for the Case

Floyd F. Toomey, Esq., and Karl Riemer, Esq., for the petitioner.

Clay C. Holmes, Esq., and James E. Markham, Jr., Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined deficiencies as follows:

                                                       Excess profits
Year                                      Income tax        tax

1941 ----------------------------------   $32,196.29   --------------
1942 ----------------------------------   ----------        $1,426.59
1943 ----------------------------------   ----------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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