CROWELL-COLLIER PUBLISHING COMPANY v. COMMISSIONER

Docket No. 40202.

25 T.C. 1268 (1956)

THE CROWELL-COLLIER PUBLISHING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 19, 1956.


Attorney(s) appearing for the Case

Jay O. Kramer, Esq., G. I. Falk, Esq., and Josiah Willard, Esq., for the petitioner.

Arthur N. Mindling, Esq., and John A. Clark, Esq., for the respondent.


OPINION.

BLACK, Judge:

The deficiency notice mailed to petitioner on February 1, 1952, among other things, stated as follows:

You are advised that the determination of your income tax liability for the taxable year ended December 31, 1942, discloses an overassessment of $447.86; that the determination of your income tax liability for the taxable years ended December 31, 1943 and 1944, discloses a deficiency of $33,759.96; that the determination...

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