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LONGHORN PORTLAND CEMENT CO. v. COMMISSIONER

Docket Nos. 109301, 109491.

3 T.C. 310 (1944)

LONGHORN PORTLAND CEMENT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. SAN ANTONIO PORTLAND CEMENT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 21, 1944.

Attorney(s) appearing for the Case

James H. Yeatman, Esq., H. I. Wilhelm, C. P. A., and A. N. Moursund, Esq., for the petitioners.

Frank B. Appleman, Esq., for the respondent.

These consolidated proceedings involve deficiencies in income and excess profits taxes for 1939 as follows:

-----------------------------------------------------------------------
                Docket No                 | Income tax | Excess profits
                                          |            |      tax
------------------------------------------|------------|---------------
109301 ---------------------------------- | $10,389.43 |      $2,023.43...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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