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WESTERN SUPPLY AND FURNACE COMPANY v. COMMISSIONER

Docket Nos. 57117, 57142-57144.

18 T.C.M. 288 (1959)

T.C. Memo. 1959-57

Western Supply and Furnace Company, a corporation, et al. v. Commissioner.

United States Tax Court.

Filed March 30, 1959.

Attorney(s) appearing for the Case

Joseph M. Solon, Esq., for the petitioners. Warren C. Seieroe, Esq., and Robert W. Schafer, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

Respondent determined deficiencies in income taxes, declared value excess profits taxes, and excess profits taxes, and also additions to tax, as follows:

       Western Supply and Furnace Company
                Docket No. 57117
                   Income Tax

                        --- Additions to Tax ---

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

  1940 ..  $ 1,271.88...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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