Vita-Food Corp. v. Commissioner

The Vita-Food Corporation v. Commissioner.

Vita-Food Corp. v. Commissioner

Docket No. 45842.

United States Tax Court

T.C. Memo 1954-166; 1954 Tax Ct. Memo LEXIS 80; 13 T.C.M. (CCH) 926; T.C.M. (RIA) 54272;

October 8, 1954, Filed

George T. Altman, Esq., 233 South Beverly Drive, Beverly Hills, Calif., for the petitioner. James P. Powers, Esq., for the respondent.

WITHEY

Memorandum Findings of Fact and Opinion

WITHEY, Judge: The respondent determined deficiencies in the petitioner's income tax, excess profits tax, and declared value excess profits tax and an addition to tax under section 291 of the…