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AVIATION CLUB OF UTAH v. COMMISSIONER

Docket No. 9038.

7 T.C. 377 (1946)

THE AVIATION CLUB OF UTAH, A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 17, 1946.

Attorney(s) appearing for the Case

Valentine Brookes, Esq., A. H. Kent, Esq., and J. N. Casella, C. P. A., for the petitioner.

E. C. Crouter, Esq., for the respondent.

The Commissioner determined deficiencies and additions thereto for delinquency in filing returns as follows:

----------------------------------------------------------------------------------------------------
                 |            | Delinquency |   Declared   | Delinquency |   Excess    | Delinquency
      Year       | Income tax |  addition   | value excess |  addition   | profits tax |   addition
                 |            |             |  profit...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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