Barney Mach. Co. v. Commissioner

Barney Machinery Company v. Commissioner. Russell C. Niemeier v. Commissioner.

Barney Mach. Co. v. Commissioner

Docket Nos. 8780, 8950.

United States Tax Court

1947 Tax Ct. Memo LEXIS 145; 6 T.C.M. (CCH) 806; T.C.M. (RIA) 47199;

July 9, 1947

Paul E. Hutchinson, Esq., and A. G. Wallerstedt, C.P.A., 747 Union Trust Bldg., Pittsburgh, Pa., for the petitioners. Homer F. Benson, Esq., for the respondent.

HARRON

Memorandum Findings of Fact and Opinion

HARRON, Judge: Respondent determined deficiencies in income tax and excess profits tax as follows:

Excess Profits

Year

Income Tax

Tax

Barney Machinery Company

Docket…