EAST TEXAS MOTOR FREIGHT LINES v. COMMISSIONER

Docket No. 7981.

7 T.C. 579 (1946)

EAST TEXAS MOTOR FREIGHT LINES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 19, 1946.


Attorney(s) appearing for the Case

Robert Ash, Esq., and W. T. Durant, Esq., for the petitioner.

Jacquin D. Bierman, Esq., Irene F. Scott, Esq., and R. E. Maiden, Jr., Esq., for the respondent.


This proceeding is for a review of the respondent's disallowance of petitioner's application for excess profits tax relief under section 722 of the Internal Revenue Code, as amended, for the fiscal years ended June 30, 1941, 1942, and 1943. The notice of disallowance was sent and the petition for redetermination was filed in accordance with section 732 of the Internal Revenue Code. The petition alleges that the taxes in controversy...

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