Ace Heater Mfg. Co. v. Commissioner

Ace Heater Manufacturing Co., Inc. v. Commissioner.

Ace Heater Mfg. Co. v. Commissioner

Docket No. 26042.

United States Tax Court

1951 Tax Ct. Memo LEXIS 32; 10 T.C.M. (CCH) 1116; T.C.M. (RIA) 51364;

November 29, 1951

Thos. C. Webb, C.P.A., for the petitioner. Allen T. Akin, Esq., for the respondent.

JOHNSON

Memorandum Findings of Fact and Opinion

JOHNSON, Judge: Respondent determined deficiencies in petitioner's income tax for the calendar years 1946 and 1947 in the amounts of $10,995.42 and $12,925.17, respectively, as shown by the notice of deficiency, which amounts, in respondent's amended…