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PORTER ROYALTY POOL, INC. v. COMMISSIONER

Docket No. 7253.

7 T.C. 685 (1946)

PORTER ROYALTY POOL, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 6, 1946.

Attorney(s) appearing for the Case

John C. Evans, Esq., and George L. Cassidy, Esq., for the petitioner.

Philip M. Clark, Esq., for the respondent.

The respondent determined deficiencies in income tax for the years 1940 and 1941 and a deficiency in excess profits tax for the year 1941 against Porter Royalty Pool, Inc., as follows:

-------------------------------------------------------------------------
                 Year                      | Income tax  | Excess profits
                                           |             |      tax
-------------------------------------------|-------------|-...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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