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ALABAMA MINERAL LAND COMPANY v. COMMISSIONER

Docket No. 50706.

15 T.C.M. 124 (1956)

T.C. Memo. 1956-26

Alabama Mineral Land Company v. Commissioner.

United States Tax Court.

Filed January 31, 1956.

Attorney(s) appearing for the Case

John R. Stivers, Esq., 81 Monroe Avenue, Memphis, Tenn., for the petitioner. J. Frost Walker, Esq., and Frederick T. Carney, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding involves the following deficiencies in taxes determined by the respondent under the provisions of the 1939 Code:

  Year                     Tax                 Deficiency

  1943    Income ..........................    $17,433.29
          Declared-Value Excess Profits ...         37.64
  1944    Income ..........................      3,845.75
          Declared-Value Excess Profits ...   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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