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OLD ORANGE COUNTY APPLE BRANDY DISTILLERY, INC. v. COMMISSIONER

Docket Nos. 25583, 25584.

14 T.C.M. 1235 (1955)

T.C. Memo. 1955-316

Old Orange County Apple Brandy Distillery, Inc. et al. v. Commissioner.

United States Tax Court.

Filed November 30, 1955.

Attorney(s) appearing for the Case

Sidney Meyers, Esq., 51 Chambers Street, New York 7, N. Y., for the petitioners. Joseph F. Lawless, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

The respondent determined deficiencies for the years 1943 and 1944, and penalties, as follows:

            Docket No. 25583

  Tax                      Year   Deficiency   Sec. 293(b)

  Income tax ..........    1943  $ 1,278.44    $ 639.22
  Income tax ..........    1944    2,227.88    1,113.94
  D. V. E. P. tax .....    1943    2,448.12    1,224.06
  D. V. E. P. tax .....    1944...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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