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ATLAS OIL AND REFINING CORPORATION v. COMMISSIONER

Dockets Nos. 40929, 40930.

22 T.C. 552 (1954)

ATLAS OIL AND REFINING CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 14, 1954.

Attorney(s) appearing for the Case

Floyd F. Toomey, Esq., Vincent H. Malony, Esq., John P. Lipscomb, Jr., Esq., Waymon G. Peavy, C. P. A., and Thomas J. Green, C. P. A., for the petitioner.

John J. O'Toole, Esq., and William G. O'Neill, Esq., for the respondent.

The Commissioner determined deficiencies in tax for the calendar years 1942 and 1943 as follows:

                                                           1942        1943

Income tax -----------------------------------------   $45,372.69    $1,017.78
Excess profits tax ---------------------------------   648,433.81   334,422.28
Declared value excess-profits tax ------------------    13,504.56    64...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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