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DUKE POWER CO. v. COMMISSIONER

Docket No. 45862.

49 T.C. 14 (1967)

DUKE POWER COMPANY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 24, 1967.

Attorney(s) appearing for the Case

J. Marvin Haynes, N. Barr Miller, Arthur H. Adams,* and Walter D. Haynes, for the petitioner.

George J. Le Blanc* and Sommers T. Brown, for the respondent.

The Commissioner determined overassessments in excess profits tax liabilities of the petitioner as follows:

Year                                                      Overassessment

1941 --------------------------------------------------     $37,160.16
1942 --------------------------------------------------      46,219.45
1943 --------------------------------------------------      41,963.91
1944 --------------------------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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