Balfour, Williamson & Co. v. Commissioner

Balfour, Williamson & Co., Ltd., v. Commissioner.

Balfour, Williamson & Co. v. Commissioner

Docket No. 105343.

United States Tax Court

1943 Tax Ct. Memo LEXIS 382; 1 T.C.M. (CCH) 852; T.C.M. (RIA) 43157;

March 30, 1943

Harry J. Rudick, Esq., 26 Broadway, New York City, and John D. Garrison, Esq., for the petitioner. Conway N. Kitchen, Esq., and Henry J. Merry, Esq., for the respondent.

STERNHAGEN

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in income tax and additions for delinquency as follows:

Year ending

March 31

Deficiency

Addition

1931

$ 10,884.37

$ 5,039.12

1932

11,183.…