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WESTERN MASSACHUSETTS THEATRES, INC. v. COMMISSIONER

Docket No. 44020.

24 T.C. 331 (1955)

WESTERN MASSACHUSETTS THEATRES, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 8, 1955.

Attorney(s) appearing for the Case

William Shelmerdine, Jr., Esq., for the petitioner.

Joseph Landis, Esq., for the respondent.

Respondent determined deficiencies in income and excess profits taxes of petitioner for years and in amounts as follows:

------------------------------------------------------------------------
          Year          |               Tax                 | Deficiency
------------------------|-----------------------------------|-----------
1942 ------------------ | Income -------------------------- |  $1,804.49
1942 ------------------ | Excess Profits -----...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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