FRUEHAUF TRAILER CO. v. COMMISSIONER

Docket Nos. 88221, 89949.

42 T.C. 83 (1964)

FRUEHAUF TRAILER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 13, 1964.


Attorney(s) appearing for the Case

Raymond C. Cushwa and George D. Webster, for the petitioner.

George J. LeBlanc and Leo A. McLaughlin, for the respondent.


ARUNDELL, Judge:

In these consolidated proceedings respondent, in docket No. 88221, determined deficiencies in income tax for the calendar years 1954 and 1955 of $2,955,903.12 and $3,717,622.52, respectively, and, in docket No. 89949, a deficiency in income tax for the calendar year 1956 of $3,296,142.33.

In an amended petition filed in docket No. 88221, "Petitioner also contends that its income taxes for 1955...

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