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W. L. MOODY COTTON COMPANY v. COMMISSIONER

Docket No. 105921.

2 T.C. 347 (1943)

W. L. MOODY COTTON COMPANY, A CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 30, 1943.

Attorney(s) appearing for the Case

H. E. Kleinecke, Jr., Esq., for the petitioner.

E. G. Sievers, Esq., for the respondent.

This proceeding involves the determination by the respondent of deficiencies in income and excess profits taxes for the fiscal year ended August 31, 1937, of $55,077.86 and $15,812.33, respectively. Petitioner contests the entire deficiencies and in addition claims an overpayment of a part of the income tax originally assessed. As shown in a statement attached to the deficiency notice, the respondent made adjustments to petitioner's net income as follows:

Net...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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