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CAMILLA COTTON OIL CO. v. COMMISSIONER

Docket No. 12549.

31 T.C. 560 (1958)

CAMILLA COTTON OIL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 19, 1958.

Attorney(s) appearing for the Case

Waldo DeLoache, Esq., and R. Lamar Moore, Esq., for the petitioner.

Lester R. Uretz, Esq., and Jack D. Yarbrough, Esq., for the respondent.

FISHER, Judge:

Respondent determined deficiencies, additions to tax, and an overassessment in petitioner's income tax, declared value excess-profits tax, and excess profits tax for the fiscal year ended June 30, 1943, as follows:

                             INCOME TAX

                                  Additions to tax
  Year ended        Deficiency   under sec. 293 (b)1   Overassessment...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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