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KAY-JONES FURNITURE COMPANY, INC. v. COMMISSIONER

Docket Nos. 31221, 56190.

14 T.C.M. 944 (1955)

T.C. Memo. 1955-235

Kay-Jones Furniture Company, Inc. v. Commissioner.

United States Tax Court.

Filed August 23, 1955.

Attorney(s) appearing for the Case

Virgil K. Sandefer, Esq., 506-7 Frank Nelson Building, Birmingham, Ala., and Eugene E. Gilmer, Esq., for the petitioner. Frederick T. Carney, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

These consolidated proceedings involve deficiencies in taxes and a penalty under section 291(a) of the 1939 Code determined by the respondent as follows:

  Fiscal
   Year
  Ended                                   Sec. 291(a)
 Sept. 30.     Kind of Tax     Deficiency   Penalty

  1943.....    Excess Profits    $428.35    $107.08
  1946.....    Income              10.97     ......
  1947.....    Income   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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