Omaha Commissary Co. v. Commissioner

Omaha Commissary Company v. Commissioner.

Omaha Commissary Co. v. Commissioner

Docket No. 112019.

United States Tax Court

1944 Tax Ct. Memo LEXIS 192; 3 T.C.M. (CCH) 647; T.C.M. (RIA) 44221;

June 28, 1944

William P. Kelley, Esq., 516 Insurance Bldg., Omaha, Nebr., for the petitioner. Frank B. Schlosser, Esq., for the respondent.

MELLOTT

Memorandum Findings of Fact and Opinion

MELLOTT, Judge: The Commissioner determined a deficiency in petitioner's income tax in the amount of $515.24 and in its excess profits tax in the amount of $480.26 for the calendar year 1939. The deficiencies resulted from…