Grange Trust v. Commissioner

Grange Trust, William Wharton Smith, Henry Austin Wood, Jr., Benjamin Smith Wood, and Edward Wanton Smith, Jr., Trustees, v. Commissioner.

Grange Trust v. Commissioner

Docket No. 111169.

United States Tax Court

1945 Tax Ct. Memo LEXIS 232; 4 T.C.M. (CCH) 400; T.C.M. (RIA) 45136;

April 17, 1945

Sanford D. Beecher, Esq., for the petitioner. Paul E. Waring, Esq., for the respondent.

MELLOTT

Memorandum Findings of Fact and Opinion

MELLOTT, Judge.: This proceeding involves deficiencies in income, excess profits, and declared value excess profits taxes for the calendar years 1936 to 1939, inclusive, as…