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AUTOMATIC CIGARETTE SALES CORPORATION v. COMMISSIONER

Docket No. 24650.

14 T.C.M. 52 (1955)

T.C. Memo. 1955-15

Automatic Cigarette Sales Corporation v. Commissioner.

United States Tax Court.

Filed January 25, 1955.

Attorney(s) appearing for the Case

Thurman Hill, Esq. for the petitioner. James C. Maddox, Esq., and William M. Fay, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding involves deficiencies in income tax, declared value excess-profits tax, and excess profits tax for 1944 in the following amounts:

  Income tax...........................  $  3,670.72
  Declared value excess-profits tax....     5,886.02
  Excess profits tax...................   123,168.40

The contested issues are: (1) Did the respondent...

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