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CAMP WOLTERS LAND CO. v. COMMISSIONER

Docket No. 4709.

5 T.C. 336 (1945)

CAMP WOLTERS LAND COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 28, 1945.

Attorney(s) appearing for the Case

R. B. Cannon, Esq., for the petitioner.

Homer J. Fisher, Esq., for the respondent.

This case involves a deficiency for the calendar year 1941 in income tax in the sum of $1,470.21, and in excess profits tax in the sum of $263.26, together with a penalty of $65.82 for failure to file an excess profits tax return (Form 1121). It also involves a deficiency for the calendar year 1942 in income tax in the sum of $1,572.91.

The following questions are presented for determination:

1. (a) Whether the Commissioner...

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