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TEXAS AND PACIFIC RAILWAY COMPANY v. COMMISSIONER

Docket No. 105730.

1 T.C.M. 863 (1943)

The Texas and Pacific Railway Company v. Commissioner.

United States Tax Court.

Entered March 25, 1943.

Attorney(s) appearing for the Case

M. E. Clinton, Esq., Texas & Pacific Bldg., Dallas, Tex., and Francis J. Sweeney, Esq., for the petitioner. James L. Backstrom, Esq., for the respondent.

Memorandum Opinion

HARRON, Judge:

The respondent determined a deficiency in income tax for the year 1937 in the amount of $10,794.61. At the hearing, by his answer to petitioner's amended petition, respondent claimed that the deficiency should be increased to $22,278.98. Petitioner contends that there is no deficiency and that tax has been overpaid in the amount of $118,466.87.

Petitioner filed its income tax return with the collector for the second...

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