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VENETIAN SHORTWAY, INC. v. COMMISSIONER

Docket No. 3432.

4 T.C. 244 (1944)

VENETIAN SHORTWAY, INC., A FLORIDA CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 23, 1944.

Attorney(s) appearing for the Case

W. H. Mactye, C. P. A., for the petitioner.

Bernard D. Hathcock, Esq., for the respondent.

This proceeding involves deficiencies in declared value excess profits tax for fiscal years ended April 30, 1940, and 1941, in the respective amounts of $442.56 and $1,338.92, and a 25 percent delinquency penalty in the amount of $445.37. The only question is the proper value to be attributed to petitioner's capital stock for the purpose of computing its declared value excess profits taxes.

FINDINGS OF FACT.

Petitioner...

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