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LANSING COMMUNITY HOTEL CORPORATION v. COMMISSIONER

Docket No. 17760.

14 T.C. 183 (1950)

LANSING COMMUNITY HOTEL CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 13, 1950.

Attorney(s) appearing for the Case

M. D. Harris, C. P. A., and Charles E. Ecker, Esq., for the petitioner.

A. J. Friedman, Esq., for the respondent.

The respondent determined deficiencies in the petitioner's income and declared value excess profits taxes as follows:

-------------------------------------------------------------------------
                                              |            |   Declared
                Year                          | Income tax | value excess
                                              |            |  profits tax
----------------------------------------------|...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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