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WICHITA TERMINAL ELEVATOR CO. v. COMMISSIONER

Docket No. 9004.

6 T.C. 1158 (1946)

THE WICHITA TERMINAL ELEVATOR COMPANY, A DISSOLVED CORPORATION, L. H. POWELL, FORMER PRESIDENT; L. H. POWELL, LIQUIDATING AGENT; AND L. H. POWELL, W. E. BROWN, GEORGE E. KING, D. S. JACKMAN, C. P. GARRETSON, AND N. LOUISE POWELL, ITS FORMER DIRECTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 24, 1946.

Attorney(s) appearing for the Case

Robert C. Foulston, Esq., and Carl T. Smith, Esq., for the petitioners.

Gene W. Reardon, Esq., for the respondent.

The petitioners request redetermination of income tax deficiencies of $5,263.16 determined by respondent for the year ended April 30, 1943, $375 for the year ended April 30, 1944, and $26,919.30 for the year ended April 30, 1945. Petitioners also ask redetermination of the corporate petitioner's excess profits tax liability for the fiscal year ended April 30, 1943. At the hearing respondent filed a motion to dismiss the petition in...

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