CHARLOTTE UNION BUS STATION, INC. v. COMMISSIONER

Docket No. 31330.

19 T.C. 336 (1952)

CHARLOTTE UNION BUS STATION, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 26, 1952.


Attorney(s) appearing for the Case

Shearon Harris, Esq., and Leslie A. Heath, C. P. A., for the petitioner.

Paul E. Waring, Esq., for the respondent.


This proceeding involves deficiencies in income, declared value excess-profits, and excess profits taxes for the years and in the amounts as follows:

-------------------------------------------------------------------------------------
                                      |            | Declared value | Excess profits
          Year ended July 31          | Income tax | excess-profits |      tax
                                      |            |      tax...

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