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INDUSTRIAL UNION OIL COMPANY v. COMMISSIONER

Docket Nos. 7167, 7168, 7169.

5 T.C.M. 879 (1946)

Industrial Union Oil Company v. Commissioner. C. R. Miller v. Commissioner. Virginia J. Miller v. Commissioner.

United States Tax Court.

Entered October 16, 1946.

Attorney(s) appearing for the Case

John C. Dawson, Esq., and Glenn Y. Davidson, C. P. A., 1017 Chronicle Bldg., Houston 2, Texas, for the petitioners. Donald Abbey, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARLAN, Judge:

These proceedings were consolidated at the time of the hearing. They involve deficiencies in corporation income and declared value excess profits taxes for the calendar years 1939, 1940, 1941 and 1942 in the total amount of $6,765.59, itemized as follows:

                                  Declared Value
  Year            Income Tax    Excess-Profits Tax

  1939 ........   $  835.44   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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