Blackhawk-Perry Corp. v. Commissioner

Blackhawk-Perry Corporation v. Commissioner.

Blackhawk-Perry Corp. v. Commissioner

Docket Nos. 10352, 13317.

United States Tax Court

1948 Tax Ct. Memo LEXIS 34; 7 T.C.M. (CCH) 873; T.C.M. (RIA) 48245;

November 19, 1948

Carl H. Lambach, Esq., for the petitioner. Frank H. Kavanaugh, Esq., for the respondent.

HARLAN

Memorandum Findings of Fact and Opinion

HARLAN, Judge: These cases involve deficiencies asserted as follows:

Declared

Value

Excess

Docket

Income

Profits

No.

Year

Tax

Tax

10352

1942

$5,772.72

$2,855.17

1943

9,072.49

2,558.43

13317

1944

7,702.40

1,336.05

Two questions are before us:(1) Did the Commissioner err in…