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PORTLAND GASOLINE COMPANY v. COMMISSIONER

Docket No. 17397.

8 T.C.M. 449 (1949)

Portland Gasoline Company, a Corporation v. Commissioner.

United States Tax Court.

Entered May 9, 1949.

Attorney(s) appearing for the Case

Clark G. Clinton, Esq., and W. B. Clinton, Esq., 917 Liberty Bank Bldg., Dallas, Tex., for the petitioner. J. Frost Walker, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DISNEY, Judge:

This proceeding involves declared value excess-profits tax and excess profits tax for the year 1943, deficiencies having been determined against petitioner in the following amounts:

  Declared Value Excess-Profits Tax ...  $ 1,057.20
  Excess Profits Tax ..................   17,619.05

and an overassessment of income tax, for the same year, in the amount of $3,837.66.

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