J. H. ROBINSON TRUCK LINES, INC. v. COMMISSIONER

Docket No. 15708.

8 T.C.M. 892 (1949)

J. H. Robinson Truck Lines, Inc. v. Commissioner.

United States Tax Court.

Entered September 30, 1949.


Attorney(s) appearing for the Case

Muckleroy McDonnold, Esq., for the petitioner. F. S. Gettle, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

The Commissioner determined the following deficiencies in tax and penalties against petitioner for the years 1941, 1942 and 1943:

                                                          Declared Value
                                                          Excess-Profits
  Year                             Income Tax   25% Penalty     Tax     25% Penalty

  1941 ....................

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