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ARKANSAS MOTOR COACHES, LTD., INC. v. COMMISSIONER

Docket No. 32534.

28 T.C. 282 (1957)

ARKANSAS MOTOR COACHES, LIMITED, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 30, 1957.

Attorney(s) appearing for the Case

Wentworth T. Durant, Esq., for the petitioner.

Douglas M. Moore, Esq., and Allen T. Akin, Esq., for the respondent.

This proceeding involves a redetermination of income tax and excess profits tax for the year 1942. The respondent has determined a deficiency in income tax of $10,107.57 and an overassessment in excess profits tax of $15,776.13. The statutory notice contained the following explanation:

After careful consideration of your application for relief, Form 991, it has been determined that you established the existence of a qualifying factor under section 722 (b) (4) of the...

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