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NORTHERN STATES POWER CO. v. COMMISSIONER

Docket Nos. 29054, 32107, 32106.

18 T.C. 1128 (1952)

NORTHERN STATES POWER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. THE MINNEAPOLIS GENERAL ELECTRIC COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 25, 1952.

Attorney(s) appearing for the Case

G. Aaron Youngquist, Esq., and Frederick W. Thomas, Esq., for the petitioners.

Edward C. Adams, Esq., for the respondent.

The Commissioner determined deficiencies in excess profits tax as follows:

----------------------------------------------------------------------------------------------------
 Dkt. |                Petitioner                    |     1942    |    1943     | Jan. 1, 1941-Aug.
 No.  |                                              |             |             |     29, 1941
------|----------------------------------------------|-------------|-------------|-----...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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