National Mem. Park, Inc. v. Commissioner

National Memorial Park, Inc. v. Commissioner.

National Mem. Park, Inc. v. Commissioner

Docket No. 109938.

United States Tax Court

1943 Tax Ct. Memo LEXIS 226; 2 T.C.M. (CCH) 396; T.C.M. (RIA) 43313;

June 29, 1943

Llewellyn A. Luce, Esq., 937 Munsey Bldg., Washington, D.C., for the petitioner. Philip A. Bayer, Esq., for the respondent.

HARRON

Memorandum Findings of Fact and Opinion

HARRON, Judge: Respondent determined deficiencies in income and excess profits taxes and penalties for the years 1935, 1936, and 1937, as follows:

Excess

Income

Profits

Year

Tax

Penalties

Tax

Penalties

1935

$41,978.72

$10,494.68

$15,264.…