PIONEER PARACHUTE COMPANY, INC. v. COMMISSIONER

Docket No. 3367.

4 T.C. 27 (1944)

PIONEER PARACHUTE COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 25, 1944.


Attorney(s) appearing for the Case

Edmund S. Kochersperger, Esq., for the petitioner.

R. C. Whitley, Esq., for the respondent.


OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency in excess profits tax for the calendar year 1941, and in the same notice advised the petitioner of the determination of an overassessment in income tax and an overassessment in declared value excess profits tax. The petitioner, in a petition filed November 6, 1943, attempts to place all of these taxes in controversy and also "invokes the jurisdiction of this Honorable Court for the...

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