Heyer Prods. Co. v. Commissioner

Heyer Products Company, Incorporated v. Commissioner.

Heyer Prods. Co. v. Commissioner

Docket No. 11215.

United States Tax Court

1947 Tax Ct. Memo LEXIS 43; 6 T.C.M. (CCH) 1196; T.C.M. (RIA) 47302;

October 31, 1947

Benjamin Alpert, Esq., for the petitioner. Frances X. Gallagher, Esq., for the respondent.

HILL

Memorandum Findings of Fact and Opinion

HILL, Judge: Respondent determined deficiencies in petitioner's income, declared value excess-profits and excess profits taxes for 1942 in the respective amounts of $3,877.42, $2,712.62 and $70,075.08. Respondent also determined a deficiency in petitioner's…