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EVANSVILLE OIL CORPORATION v. COMMISSIONER

Docket No. 29642.

12 T.C.M. 21 (1953)

Evansville Oil Corporation, Jack Coast, Liquidator v. Commissioner.

United States Tax Court.

Entered January 16, 1953.

Attorney(s) appearing for the Case

William H. Bronson, Esq., Commercial Bldg., Shreveport, La., for the petitioner. J. P. Crowes, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined deficiencies in petitioner's tax liability and imposed penalties as follows:

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                               Declared Value
   Taxable                         Excess         Excess                     Delinquency
 Year Ended        Income Tax    Profits Tax    Profits Tax   Fraud...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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