Fenwal, Inc. v. Commissioner

Fenwal, Incorporated v. Commissioner.

Fenwal, Inc. v. Commissioner

Docket No. 21231.

United States Tax Court

1949 Tax Ct. Memo LEXIS 218; 8 T.C.M. (CCH) 345; T.C.M. (RIA) 49084;

April 15, 1949

Samuel S. Dennis, III, Esq., for the petitioner. Leo C. Duersten, Esq., for the respondent.

MURDOCK

Order

MURDOCK, Judge: For reasons set forth in a Memorandum accompanying this order, it is

ORDERED, that the respondent's motion is granted and the proceeding is dismissed for lack of jurisdiction in so far as it relates to excess profits tax penalty for 1943.

Memorandum to Accompany Order Granting Motion to Dismiss…