JEFFERSON AMUSEMENT COMPANY v. COMMISSIONER

This proceeding involves petitioner's excess profits tax liability for the calendar years 1942, 1943, 1944, and 1945. The Commissioner determined that petitioner's excess profits tax liability was as follows:

Calendar year                                              Liability

    1942 ----------------------------------------------   $95,651.16
    1943 ----------------------------------------------   519,629.75
    1944 -------------------...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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