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CENTRAL STATION SIGNALS, INC. v. COMMISSIONER

Docket No. 13373.

10 T.C. 1015 (1948)

CENTRAL STATION SIGNALS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 7, 1948.

Attorney(s) appearing for the Case

E. S. Schweig, Esq., for the petitioner.

Whitfield J. Collin, Esq., for the respondent.

OPINION.

HARLAN, Judge:*

The respondent determined deficiencies in the income and excess profits taxes of petitioner for the year 1942 in the amounts of $494.77 and $1,010.54, respectively. Certain of the adjustments made by the respondent are not contested by the petitioner.

The questions presented are:

(1) Did the Commissioner err in including as borrowed invested...

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