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PLATT TRAILER COMPANY, INC. v. COMMISSIONER

Docket No. 40145.

23 T.C. 1065 (1955)

PLATT TRAILER COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 28, 1955.

Attorney(s) appearing for the Case

Thomas V. Happer, Esq., for the petitioner.

A. Robert Doll, Esq., for the respondent.

OPINION.

BRUCE, Judge:

Respondent determined deficiencies in the tax of the petitioner and an addition to tax, as follows:

--------------------------------------------------------------------------------------------
                          | Income tax | Declared value | Excess profits | Addition to tax—
            Year          | deficiency | excess-profits | tax deficiency |   sec. 291 (a)
                          |   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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