ESSEX BROADCASTERS, INC. v. COMMISSIONER

Docket No. 110676.

2 T.C. 523 (1943)

ESSEX BROADCASTERS, INCORPORATED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 9, 1943.


Attorney(s) appearing for the Case

Guy G. Bratton, Esq., for the petitioner.

John H. Pigg, Esq., for the respondent.


This proceeding involves the determination by the respondent against petitioner of a deficiency in income tax for the calendar year 1938 of $570.80 and of deficiencies in income and declared value excess profits taxes for the calendar year 1939 in the amounts of $3,093.53 and $2,150.78, respectively. To this determination petitioner assigns errors as follows:

(a) The respondent erred in determining that the method used in apportioning broadcasting costs between Essex...

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