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ALCORN WHOLESALE COMPANY v. COMMISSIONER

Docket Nos. 21118, 21170, 21171, 21172, 21187, 26420, 26421, 26422, 26423, 26424.

16 T.C. 75 (1951)

ALCORN WHOLESALE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. LEE WHOLESALE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. PONTOTOC WHOLESALE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. UNION WHOLESALE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. TIPPAH WHOLESALE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 17, 1951.

Attorney(s) appearing for the Case

Robert Ash, Esq., Carl F. Bauersfeld, Esq., and Fred B. Smith, Esq., for the petitioners.

J. Frost Walker, Esq., for the respondent.

Respondent determined deficiencies as follows:

---------------------------------------------------------------------------------
 Docket |                                     |      | Declared value |  Excess
   No.  |              Petitioner             | Year | excess-profits |  Profits
        |                                     |      |       tax      |    tax
--------|-------------------------------------|------|----------------|----------
  21118...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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