M. Conley Co. v. Commissioner

The M. Conley Company v. Commissioner.

M. Conley Co. v. Commissioner

Docket No. 109471.

United States Tax Court

1943 Tax Ct. Memo LEXIS 525; 1 T.C.M. (CCH) 373; T.C.M. (RIA) 43008;

January 4, 1943

John E. O. Feller, C.P.A., 132 Market Ave., S., Canton, O., for the petitioner. Lawrence R. Bloomenthal, Esq., for the respondent.

DISNEY

Memorandum Findings of Fact and Opinion

DISNEY, Judge: This proceeding involves deficiencies in income and excess profits taxes for the calendar year 1939, determined by the Commissioner in the respective amounts of $3,108.31 and $753.50. The only issue for decision is…