UNITED THEATRES, INC. v. COMMISSIONER

Docket Nos. 21749, 22538.

12 T.C.M. 750 (1953)

United Theatres, Inc. v. Commissioner.

United States Tax Court.

Entered June 30, 1953.


Attorney(s) appearing for the Case

Gibbons Burke, Esq., 1801 Hibernia Bank Building, New Orleans 12, La., for the petitioner. Allen T. Akin, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner has determined deficiencies for the years 1941 through 1945 in income tax, declared value excess profits tax, and excess profits tax as follows:

                              Declared
                               Value
                              Excess        Excess
  Year         Income Tax   Profits Tax   Profits Tax

  1941 ....    $29,386.61    $ 248.81    ...

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