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JOHN SIMMONS CO. v. COMMISSIONER

Docket Nos. 43193, 44789.

25 T.C. 635 (1955)

JOHN SIMMONS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 22, 1955.

Attorney(s) appearing for the Case

Weston Vernon, Jr., Esq., and Albert D. Early, Esq., for the petitioner.

John E. Mahoney, Esq., for the respondent.

The respondent determined deficiencies for the years and in the amounts as follows:


                             Docket No. 43193

                                              Deficiency
                                            Declared value
Year                         Income tax   excess-profits tax   Excess profits tax

1943 ---------------------   $16,741...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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