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COLUMBIA, NEWBERRY & LAURENS RAILROAD CO. v. COMMISSIONER

Docket No. 20634.

14 T.C. 154 (1950)

COLUMBIA, NEWBERRY & LAURENS RAILROAD COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 31, 1950.

Attorney(s) appearing for the Case

Robert R. Faulkner, Esq., for the petitioner.

George J. LeBlanc, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined deficiencies against the petitioner as follows:

-------------------------------------------------------------
            Year                | Income tax | Excess profits
                                |            |      tax
--------------------------------|------------|---------------
1941 -------------------------- | ---------- |      $3,729.60
1942 -----------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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