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COLONIAL AMUSEMENT CORPORATION v. COMMISSIONER

Docket No. 13257.

7 T.C.M. 546 (1948)

Colonial Amusement Corporation v. Commissioner.

United States Tax Court.

Entered July 27, 1948.

Attorney(s) appearing for the Case

E. C. Filer, Esq., Ariel Bldg., Erie, Pa., for the petitioner. S. L. Drexler, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DISNEY, Judge:

This proceeding involves the following deficiencies:

                                     1942        1943

  Declared value excess profits
   tax ........................   $  330.00    .......
  Surtax ......................    6,156.09   $5,600.56
  Excess profits tax ..........    .......       476.80

The issue is whether petitioner is liable for surtax imposed by section...

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