Edmond Weil, Inc. v. Commissioner

Edmond Weil, Inc. v. Commissioner.

Edmond Weil, Inc. v. Commissioner

Docket Nos. 1773, 2690.

United States Tax Court

1944 Tax Ct. Memo LEXIS 143; 3 T.C.M. (CCH) 844; T.C.M. (RIA) 44271;

August 9, 1944

Nathan Immerman, Esq., 233 Broadway, New York, N. Y., for the petitioner. Arthur Groman, Esq., for the respondent.

DISNEY

Memorandum Findings of Fact and Opinion

DISNEY, Judge: The petitions herein were filed for the purpose of redetermining the following deficiencies:

Declared

Value

Excess

Docket

Income

Profits

Year

No.

Tax

Tax

1939

1773

$2,967.59

$105.38

1940

2690

3,494.93

106.57

The Commissioner, in the deficiency…