Amco Inv. Co. v. Commissioner

Amco Investment Company v. Commissioner.

Amco Inv. Co. v. Commissioner

Docket No. 3740.

United States Tax Court

1945 Tax Ct. Memo LEXIS 270; 4 T.C.M. (CCH) 307; T.C.M. (RIA) 45092;

March 13, 1945

Philip H. Alston, Esq., and J. E. Anderson, C.P.A., 1611 Rhodes-Haverty Bldg., Atlanta 3, Ga., for the petitioner. F. L. Van Haaften, Esq., for the respondent.

DISNEY

Memorandum Findings of Fact and Opinion

DISNEY, Judge: This proceeding involves deficiencies as follows for fiscal years ended on November 30 of the years shown:

1939

1940

1941

Income tax

$597.94

$1,317.15

$2,597.79

Declared value ex-

cess profits tax

331.…