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WEST MISSOURI POWER CO. v. COMMISSIONER

Docket No. 30230.

18 T.C. 105 (1952)

WEST MISSOURI POWER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 23, 1952.

Attorney(s) appearing for the Case

W. E. Baird, C. P. A., for the petitioner.

George E. Gibson, Esq., for the respondent.

Respondent determined deficiencies in petitioner's income taxes, personal holding company surtaxes, and delinquency penalty for the calendar years and in the amounts as follows:

------------------------------------------------------------------
                          |            | Personal holding company
                          | Income tax |          surtax
         Year             | deficiency |--------------------------
                        ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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