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JUNIOR MISS COMPANY v. COMMISSIONER

Docket No. 18998.

14 T.C. 1 (1950)

JUNIOR MISS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 11, 1950.

Attorney(s) appearing for the Case

Randolph E. Paul, Esq., Adrian W. De Wind, Esq., and Louis F. Oberdorfer, Esq., for the petitioner.

William F. Evans, Esq., for the respondent.

The Commissioner determined against petitioner the following tax deficiencies and penalties for 1944:

------------------------------------------------------------------------------------------
                                Tax                               | Deficiency |  Penalty
------------------------------------------------------------------|------------|----------
Income tax ------------------------------------------------------ |  $2,600.00 |   $650...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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