ALEXANDRIA AMUSEMENT CORPORATION v. COMMISSIONER

Docket No. 17249.

16 T.C. 446 (1951)

ALEXANDRIA AMUSEMENT CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 26, 1951.


Attorney(s) appearing for the Case

Robert Ash, Esq., and John Y. Merrell, Esq., for the petitioner.

George J. LeBlanc, Esq., and Irene F. Scott, Esq., for the respondent.


In a joint notice of deficiency and disallowance the respondent determined that:

1. There was an overassessment in petitioner's excess profits tax liabilities for 1942 in the amount of $168.07 and in 1943 in the amount of $136.23.

2. There was a deficiency of $6,103.04 in the petitioner's excess profits tax liability for 1944.

3. There were deficiencies in the petitioner's income tax liability for the years...

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