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MAIN PROPERTIES, INC. v. COMMISSIONER

Docket Nos. 815, 834.

4 T.C. 364 (1944)

MAIN PROPERTIES, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SOUTHERN LOAN & INVESTMENT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 28, 1944.

Attorney(s) appearing for the Case

George W. Rice, Esq., and Charles H. Draper, Esq., for the petitioners.

Samuel G. Winstead, Jr., Esq., and Frank B. Schlosser, Esq., for the respondent.

These proceedings were consolidated. In Docket No. 815 the respondent determined deficiencies in income tax and declared value excess profits tax against Main Properties, Inc. (hereinafter sometimes referred to as "Main") for the fiscal year ended November 30, 1939, in the amounts of $43,987.05 and $36,352.94, respectively. In Docket No. 834 the respondent determined deficiencies in income tax and declared value excess profits tax...

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