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PASADENA CITY LINES, INC. v. COMMISSIONER

Docket No. 42412.

23 T.C. 34 (1954)

PASADENA CITY LINES, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 15, 1954.

Attorney(s) appearing for the Case

C. William Maxeiner, Esq., for the petitioner.

Aaron S. Resnik, Esq., for the respondent.

OPINION.

RICE, Judge:

This proceeding involves deficiencies in income and excess profits taxes determined against Pasadena City Lines, Inc. (hereinafter referred to as petitioner), as follows:

Year                       Tax                                                Deficiency

1944 ----------------   Excess profits ------------------------------------    $8,647.64
1945...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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