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HORNE OIL COMPANY v. COMMISSIONER

Docket No. 10286.

6 T.C.M. 233 (1947)

Horne Oil Company v. Commissioner.

United States Tax Court.

Entered March 4, 1947.

Attorney(s) appearing for the Case

Rice M. Tilley, Esq., 1404 Commercial Standard Bldg., Fort Worth, Tex., for the petitioner. Allen T. Akin, Esq., for the respondent.

Memorandum Opinion

DISNEY, Judge:

This case involves income tax, declared value excess profits tax, and excess profits tax for taxable periods and in amounts as follows:

                      Income Tax

  Year                                       Deficiency

  1942 ..................................    $2,255.18
  January 1, 1943 to June 30, 1943 ......       821.98

          Declared Value Excess Profits Tax

  1942 ...............

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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