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PALM BEACH LIQUORS, INC. v. COMMISSIONER

Docket No. 54099.

31 T.C. 125 (1958)

PALM BEACH LIQUORS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 23, 1958.

Attorney(s) appearing for the Case

Benjamin Alpert, Esq., and John E. Mahoney, Esq., for the petitioner.

W. Preston White, Jr., Esq., and Robert O. Rogers, Esq., for the respondent.

ATKINS, Judge:

The respondent determined deficiencies in taxes as follows:


----------------------------------------------------------------------------------------
                                          |            | Declared value | Excess profits
       Fiscal year ended June 30—         | Income tax | excess-profits |       tax
                                          |            |  ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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