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MOUNTAIN WHOLESALE CO. v. COMMISSIONER

Docket No. 9170.

17 T.C. 870 (1951)

MOUNTAIN WHOLESALE CO., INCORPORATED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 28, 1951.

Attorney(s) appearing for the Case

Geo. E. H. Goodner, Esq., and Scott P. Crampton, Esq., for the petitioner.

Lester M. Ponder, Esq., and Roy A. Wentz, Esq., for the respondent.

Respondent has asserted deficiencies in income and excess profits taxes for the taxable year ended September 30, 1942, and the taxable period ended April 30, 1943, and penalties for the taxable year ended September 30, 1942, as follows:

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              Period                       |                Tax                | Deficiency | Penalty
--------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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