Wass & Stinson Canning Co. v. Commissioner

Wass and Stinson Canning Company v. Commissioner. Addison Packing Company v. Commissioner.

Wass & Stinson Canning Co. v. Commissioner

Docket Nos. 1138, 1139.

United States Tax Court

1945 Tax Ct. Memo LEXIS 25; 4 T.C.M. (CCH) 1042; T.C.M. (RIA) 45350;

November 30, 1945

Lawrence A. Baker, Esq., and Henry F. Butler, Esq., for the petitioners. Carl A. Stutsman, Esq., for the respondent.

ARNOLD

Memorandum Findings of Fact and Opinion

ARNOLD, Judge: These consolidated cases involve income and declared value excess profits tax deficiencies and penalties for the calendar year 1939, as follows:

Docket

No.

Deficien…