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NEW YORK SUN, INC. v. COMMISSIONER

Docket No. 36968.

27 T.C. 319 (1956)

THE NEW YORK SUN, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 26, 1956.

Attorney(s) appearing for the Case

A. Harding Paul, Esq., Donald C. Hays, Esq., and Walter S. Long, Jr., Esq., for the petitioner.

Clay C. Holmes, Esq., and James E. Markham, Jr., Esq., for the respondent.

The respondent determined deficiencies in the petitioner's excess profits taxes for the calendar years 1944 and 1945 in the respective amounts of $435,794.31 and $430,286.46, and a deficiency in income tax for the calendar year 1946 in the amount of $96,040.55.

All issues raised by the pleadings, except one, have been agreed upon, as stated in the original stipulation of facts, or have been conceded by the respondent at the...

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