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HOUSTON FARMS DEVELOPMENT CO. v. COMMISSIONER

Docket No. 21354.

15 T.C. 321 (1950)

HOUSTON FARMS DEVELOPMENT COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 28, 1950.

Attorney(s) appearing for the Case

James H. Yeatman, Esq., and Marvin K. Collie, Esq., for the petitioner.

J. Marvin Kelley, Esq., and L. R. Van Burgh, Esq., for the respondent.

This proceeding involves deficiencies in income and excess profits taxes as follows:

--------------------------------------------------------------------------------------
       Year       |                         Tax                         |  Deficiency
------------------|-----------------------------------------------------|-------------
1943 ------------ | Income tax ---------------------------------------- |   $11,464.64
1944 ------------ | Income tax...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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