Court of Appeals for the Sixth Circuit February 14, 1941, No. 8477 (Borin Corp. v. Commissioner)

ALLEN, Circuit Judge.

This case arises on petition to review a decision of the Board of Tax Appeals determining deficiencies in income tax against the petitioner for the taxable years 1933 and 1934, in the respective amounts of $442.81 and $8,873.62, and a deficiency in excess profits tax for 1934 in the amount of $2,909.17. 39 B.T.A. 712.