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GUNNING, INC. v. COMMISSIONER

Docket No. 44842.

14 T.C.M. 352 (1955)

T.C. Memo. 1955-106

Gunning, Incorporated v. Commissioner.

United States Tax Court.

Filed April 29, 1955.

Attorney(s) appearing for the Case

Allen A. Appleton, Esq., for the petitioner. John C. Calhoun, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined deficiencies in income tax, declared value excess-profits tax, and excess profits tax in the following amounts and for the following years ended December 31:

                           Declared              Excess
              Income    Value Excess-Profits     Profits
  Year          Tax             Tax               Tax

  1943 ....  $2,811.93      $1,199.95  ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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