GUS BLASS CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 14690.

204 F.2d 327 (1953)

GUS BLASS CO. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Eighth Circuit.

May 7, 1953.


Attorney(s) appearing for the Case

W. S. Miller, Jr., Little Rock, Ark. (E. Charles Eichenbaum and Leonard L. Scott, Little Rock, Ark., on the brief), for petitioner.

I. Henry Kutz, Sp. Asst. to Atty. Gen. (Charles S. Lyon, Asst. Atty. Gen., and Ellis N. Slack and Helen Goodner, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before GARDNER, Chief Judge, and WOODROUGH and THOMAS, Circuit Judges.


WOODROUGH, Circuit Judge.

The taxpayer, petitioner herein, is an Arkansas corporation engaged in business in Little Rock, Arkansas, as a retail department store. The Commissioner of Internal Revenue determined deficiencies in taxpayer's excess profits taxes for the taxable years ending January 31, 1943, 1944, and 1945, and a deficiency in declared value excess profit tax for the year ending January 31, 1944. The taxpayer petitioned the Tax Court for a re-determination...

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