KNOXVILLE TRUCK SALES & SERVICE, INC. v. COMMISSIONER

Docket Nos. 10977, 13518.

10 T.C. 616 (1948)

KNOXVILLE TRUCK SALES & SERVICE, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 15, 1948.


Attorney(s) appearing for the Case

M. W. Egerton, Esq., and William W. Davis, Esq., for the petitioner.

S. Earl Heilman, Esq., for the respondent.


These proceedings, which were consolidated for hearing, involve deficiencies in income tax, excess profits tax, and declared value excess profits tax and penalty as follows:

-----------------------------------------------------------------------------------------
                             |         |            |  Excess   |  Declared   |
                             |  Year   | Income tax |  profits  | value excess|  Penalty
                           ...

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