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GENESEE VALLEY GAS COMPANY, INC. v. COMMISSIONER

Docket No. 12874.

11 T.C. 184 (1948)

GENESEE VALLEY GAS COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 19, 1948.

Attorney(s) appearing for the Case

John J. Geraghty, Esq., and David B. Landis, Esq., for the petitioner.

William A. Schmitt, Esq., for the respondent.

Respondent determined deficiencies for the calendar years 1941 and 1942 in income tax, personal holding company surtax liability, and penalties for failure to file personal holding company surtax returns, as follows:

                                        INCOME TAX

--------------------------------------------------------------------------------------------
             Year             | Liability | Assessed | Deficiency | Overassessment | Penalty
----...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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