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SOUTH TEXAS PROPERTIES CO. v. COMMISSIONER

Docket No. 26114.

16 T.C. 1003 (1951)

SOUTH TEXAS PROPERTIES CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 11, 1951.

Attorney(s) appearing for the Case

Leroy G. Denman, Jr., Esq., for the petitioner.

Joseph P. Crowe, Esq., for the respondent.

The deficiency notice mailed to petitioner stated:

* * * the determination of your income tax liability for the taxable years ended December 31, 1945 and 1946, discloses an overassessment of $731.02, for the taxable year ended December 31, 1945, and a deficiency of $2,046.85, for the taxable year ended December 31, 1946; and that the determination of your excess profits tax liability for the taxable year ended December 31, 1945, discloses a deficiency of $2,277.69...

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