Lacene Mfg. Corp. v. Commissioner

Lacene Manufacturing Corporation v. Commissioner.

Lacene Mfg. Corp. v. Commissioner

Docket Nos. 107843 and 108404.

United States Tax Court

1944 Tax Ct. Memo LEXIS 248; 3 T.C.M. (CCH) 473; T.C.M. (RIA) 44161;

May 17, 1944

H. LeBaron Sampson, Esq., and Jay B. Angevine, Esq., for the petitioner. James T. Haslam, Esq., for the respondent.

OPPER

Memorandum Findings of Fact and Opinion

OPPER, Judge: These consolidated proceedings challenge deficiencies in income and excess profits taxes as follows:

Excess

Docket No.

Year

Income Tax

Profits Tax

107843

1937

$22,970.01

$19,519.36

108404

1935

20,650.63

7,416.77

1936

18,548.29

1…