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AMERICAN RADIO TELEPHONE CO. v. COMMISSIONER

Docket No. 14308.

12 T.C. 140 (1949)

AMERICAN RADIO TELEPHONE COMPANY, A CORPORATION IN PROCESS OF DISSOLUTION BY CASSIUS E. GATES, LIQUIDATING TRUSTEE THEREOF, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 3, 1949.

Attorney(s) appearing for the Case

Harry Henke, Jr., Esq., and Frank L. Mechem, Esq., for the petitioner.

Douglas L. Barnes, Esq., for the respondent.

The Commissioner has determined a deficiency against petitioner in income tax for the year 1945 of $53.12 and deficiencies in excess profits tax as follows: 1943, $10,001.14; 1944, $12,672.72; and 1945. $406.50. In regard to his determination of the deficiencies the Commissioner stated in his deficiency notice as follows:

Excess profits credits based on income has been allowed in the amount of $3,011.54 computed in accordance...

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