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NATIONAL BANK OF COMMERCE IN MEMPHIS v. COMMISSIONER

Docket No. 32896.

12 T.C.M. 1324 (1953)

National Bank of Commerce in Memphis v. Commissioner.

United States Tax Court.

Entered November 24, 1953.

Attorney(s) appearing for the Case

W. G. Boone, Esq., 1325 Commerce Title Building, Memphis, Tenn., and W. G. Boone, Jr., Esq., for the petitioner. A. Robert Doll, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

Respondent determined deficiencies in excess profits tax as follows:

  Year                         Deficiency

  1943 ....................    $ 3,347.88
  1944 ....................      3,371.88
  1945 ....................     14,571.10

The first issue involves a determination of the basis of certain property in the hands of petitioner...

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