SEABOARD EXCAVATORS, INC. v. COMMISSIONER

Memorandum Findings of Fact and Opinion

This proceeding involves the following deficiencies in taxes and penalties under sections 291(a) and 293(b) of the 1939 Code determined by the respondent for the taxable year 1942:

                                     Sec.291(a)  Sec.293(b)
                        Deficiency    Penalty     Penalty

  Income Tax..........   $  635.42      None     $  317.71
  Excess Profits
   Tax................    3,500.72...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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