Harry J. Stevens, Inc. v. Commissioner

Harry J. Stevens, Inc. v. Commissioner.

Harry J. Stevens, Inc. v. Commissioner

Docket No. 16196.

United States Tax Court

1949 Tax Ct. Memo LEXIS 203; 8 T.C.M. (CCH) 388; T.C.M. (RIA) 49098;

April 28, 1949

Harry J. Stevens, Jr., Esq., for the petitioner. John E. Mahoney, Esq., for the respondent.

OPPER

Memorandum Findings of Fact and Opinion

OPPER, Judge: By this proceeding petitioner challenges respondent's determination of deficiencies for the year 1944 in income tax and declared value excess-profits tax in the amounts of $1,344.51 and $582.45, respectively. The only issue is whether respondent erred…