STEUBENVILLE BRIDGE CO. v. COMMISSIONER

Docket Nos. 9208-9212, 12120-12121, 12183-12184, 12192-12195, 12231-12232, 12250, 12253-12262, 12265.

11 T.C. 789 (1948)

THE STEUBENVILLE BRIDGE COMPANY, A DISSOLVED CORPORATION, PETITIONER, ET AL., v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 8, 1948.


Attorney(s) appearing for the Case

P. G. Rodewald, Esq., Chesney M. Carney, Esq., John D. Ray, Esq., J. M. Reed, Esq., Sidney Gambill, Esq., L. Weinberger, Esq., Elmer E. Myers, Esq., William Wallace Booth, Esq., and Wm. P. Nottingham, Esq., for the petitioners.

Stanley L. Drexler, Esq., for the respondent.


These proceedings, which were all consolidated for hearing and opinion, involve a deficiency in income and declared value excess profits taxes of the Steubenville Bridge Co., Docket No. 9212, determined for the year 1941 in the amount of $367,424.16, as follows:

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                    Tax                    |  Liability  |  Assessed  | Overassessment | Deficiency...

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