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INDUSTRIAL ADDITION ASSOCIATION v. COMMISSIONER

Docket No. 103753.

1 T.C. 378 (1942)

INDUSTRIAL ADDITION ASSOCIATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 30, 1942.

Attorney(s) appearing for the Case

H. A. Mihills, C. P. A., for the petitioner.

Frank M. Thompson, Jr., Esq., for the respondent.

The Commissioner determined deficiencies in income tax and excess profits tax, together with penalties for failure to file returns within the time prescribed by law, as follows:

--------------------------------------------------------------------------
                           |       Income tax      |  Excess profits tax
           Year            |-----------------------|----------------------
                           | Deficiency |  Penalty | Deficiency...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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