Miller-Dunn Co. v. Commissioner

Miller-Dunn Company v. Commissioner.

Miller-Dunn Co. v. Commissioner

Docket No. 3632.

United States Tax Court

1946 Tax Ct. Memo LEXIS 251; 5 T.C.M. (CCH) 114; T.C.M. (RIA) 46052;

February 28, 1946

Albert B. Bernstein, Esq., and Jas. I. Keller, Jr., C.P.A., 1405-1419 Security Bldg., Miami, Fla., for the petitioner. F. L. Van Haaften, Esq., for the respondent.

LEECH

Memorandum Findings of Fact and Opinion

LEECH, Judge: This controversy originally involved income, declared value excess-profits and excess-profits taxes as follows:

Fiscal

Year

Declared

Ending

Value Ex-

Excess

April 30

Income

cess-Profits

Profits

1941

$…