Summitville Face Brick Co. v. Commissioner

Summitville Face Brick Company v. Commissioner.

Summitville Face Brick Co. v. Commissioner

Docket No. 3032.

United States Tax Court

1944 Tax Ct. Memo LEXIS 150; 3 T.C.M. (CCH) 822; T.C.M. (RIA) 44267;

August 5, 1944

Edward M. Kovachy, Esq., 840 Leader Bldg., Cleveland, O., for the petitioner. Melvin S. Huffaker, Esq., for the respondent.

HILL

Memorandum Findings of Fact and Opinion

HILL, Judge: This proceeding involves deficiencies in income and declared value excess profits tax for the year 1940 in the respective amounts of $1,445.84 and $555.04. The sole question presented is whether respondent…