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GIANT AUTO PARTS, LTD. v. COMMISSIONER

Docket No. 16290.

13 T.C. 307 (1949)

GIANT AUTO PARTS, LTD., BY JACOB FROST, JULIUS FROST, MILTON FROST, IRVIN FROST, SEYMORE FROST, AND MARIE FROST LEVIN, FORMERLY DOING BUSINESS AS GIANT AUTO PARTS, LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 15, 1949.

Attorney(s) appearing for the Case

Alfred Herberich, Esq., and Clarence G. Rausch, C. P. A., for the petitioners.

William R. Bagby, Esq., for the respondent.

This proceeding involves the following deficiencies determined by the Commissioner for the taxable years 1942, 1943, and 1944:

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

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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