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ALAN LEVIN FOUNDATION v. COMMISSIONER

Docket No. 44691.

24 T.C. 15 (1955)

ALAN LEVIN FOUNDATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 15, 1955.

Attorney(s) appearing for the Case

John Allen King, Jr., Esq., for the petitioner.

John J. Hopkins, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined deficiencies as follows:

--------------------------------------------------------------------------------------------
                                              |            | Declared value | Excess profits
         Fiscal year ended February 28        | Income tax | excess-profits |      tax
                                              |            |      tax       |
-----...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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