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AMERICAN COAST LINE, INC. v. COMMISSIONER

Docket No. 446.

6 T.C. 67 (1946)

AMERICAN COAST LINE, INC. (IN LIQUIDATION), PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 15, 1946.

Attorney(s) appearing for the Case

Howe P. Cochran, Esq., Margaret F. Luers, Esq., and Paul L. Clugston, Esq., for the petitioner.

Sidney B. Gambill, Esq., and Z. N. Diamond, Esq., for the respondent.

The Commissioner determined a deficiency of $56,769.39 in the petitioner's excess profits tax for the calendar year 1940. He also, in that same notice, denied the petitioner's contention that it was entitled to relief under section 722 of the Internal Revenue Code. The petitioner presses only two of its assignments of error. The first is that the Commissioner erred in determining excess profits tax liability on a calendar year basis...

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