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KENTUCKY DISTRIBUTING COMPANY v. COMMISSIONER

Docket No. 25496.

17 T.C. 312 (1951)

THE KENTUCKY DISTRIBUTING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 20, 1951.

Attorney(s) appearing for the Case

Leo Weinberger, Esq., Jerome Frank, Esq., and H. W. Vincent, Esq., for the petitioner.

Hugh F. Culverhouse, Esq., for the respondent.

The Commissioner made certain adjustments and determined deficiencies in income, declared value excess profits, and excess profits taxes for the following years in the following amounts:

-----------------------------------------------------------------------------------------
                                        |            |      Declared        |    Excess
            Fiscal year ended           | Income tax | value excess-profits | profits tax
     ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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