Automatic Fire Alarm Co. v. Commissioner

Phillips:

The Commissioner of Internal Revenue, under date of October 26, 1925, notified the petitioner, Automatic Fire Alarm Co. of New York (hereinafter referred to as the New York company) that he had determined deficiencies in income and profits taxes against it of $3,907.23 for the period from January 1 to December 14, 1920, and of $4,517.67 for the calendar year 1921. On the same date he notified the petitioner, Automatic Fire Alarm Co. of Delaware (hereinafter referred to as the Delaware company) that he had de*1196termined a deficiency in income and profits tax against it of $4,517.67 for…