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SOUTH CAROLINA CONTINENTAL TELEPHONE CO. v. COMMISSIONER

Docket No. 10212.

10 T.C. 164 (1948)

SOUTH CAROLINA CONTINENTAL TELEPHONE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 28, 1948.

Attorney(s) appearing for the Case

Milton E. Carter, Esq., for the petitioner.

Gene W. Reardon, Esq., for the respondent.

This proceeding involves income tax deficiencies determined by respondent against the petitioner in the amounts of $2,965.71 and $12,801.54 for the calendar years 1941 and 1942, respectively. Petitioner seeks a redetermination of no deficiency for each of those years and of an overpayment of $1,063.95 for the year 1942.

The petitioner assigns the following errors in the respondent's determination: (1) The disallowance, for...

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