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DOYLESTOWN & EASTON MOTOR COACH CO. v. COMMISSIONER

Docket No. 10101.

9 T.C. 846 (1947)

DOYLESTOWN AND EASTON MOTOR COACH COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 30, 1947.

Attorney(s) appearing for the Case

Albert Barnes Zink, Esq., for the petitioner.

Robert H. Kinderman, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency of $24,421.81 in excess profits tax for 1942. He explained:

The sum of $141,418.93 claimed by you to represent a contribution to capital in the year 1932, and claimed by you as a part of your equity invested capital for the year 1942, has been disallowed.

The only assignment of error is that the Commissioner erred in determining...

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