HUBERT TRANSFER AND STORAGE COMPANY v. COMMISSIONER

Docket Nos. 12078, 13229.

7 T.C.M. 171 (1948)

Hubert Transfer and Storage Company v. Commissioner.

United States Tax Court.

Entered March 31, 1948.


Attorney(s) appearing for the Case

G. W. Smith, Esq., for the petitioner. A. W. Dickinson, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HILL, Judge:

Respondent determined deficiencies in petitioner's excess profits tax of $9,019.95 and $4,579.09 for the calendar years 1943 and 1944, respectively. The proceedings were consolidated for hearing.

Three questions were presented by the pleadings. The first two in the order of their statement have been abandoned by the petitioner, one at the hearing and the other on brief.

The remaining question...

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