Syracuse Stamping Co. v. Commissioner

The Syracuse Stamping Company v. Commissioner.

Syracuse Stamping Co. v. Commissioner

Docket No. 4025.

United States Tax Court

1945 Tax Ct. Memo LEXIS 244; 4 T.C.M. (CCH) 371; T.C.M. (RIA) 45118;

April 9, 1945

Caleb Candee Brown, Jr., Esq., for the petitioner. Laurence F. Casey, Esq., for the respondent.

HARRON

Memorandum Findings of Fact and Opinion

HARRON, Judge: Respondent has determined a deficiency in income tax for the year 1940, in the amount of $4,690.86. A small adjustment is not contested. The deficiency results chiefly from the determination by respondent that petitioner was availed of in…