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BLACK MOUNTAIN CORPORATION v. COMMISSIONER

Docket No. 5694.

5 T.C. 1117 (1945)

THE BLACK MOUNTAIN CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 28, 1945.

Attorney(s) appearing for the Case

Jay C. Halls, Esq., for the petitioner.

Harold H. Hart, Esq., for the respondent.

The Commissioner determined deficiencies as follows:

----------------------------------------------------------------------
              Year ended—               | Income tax | Excess profits
                                         |            |      tax
-----------------------------------------|------------|---------------
April 30, 1938 ------------------------- |  $3,361.38 |      $2,787.23
April 30, 1939 ------------------------- |  10,787...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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