Transportation Serv. Assocs. v. Commissioner

Transportation Service Associates, Inc. v. Commissioner.

Transportation Serv. Assocs. v. Commissioner

Docket No. 110653.

United States Tax Court

1944 Tax Ct. Memo LEXIS 372; 3 T.C.M. (CCH) 135; T.C.M. (RIA) 44036;

February 11, 1944

James L. Moore, Esq., for the petitioner. Jonas M. Smith, Esq., for the respondent.

HILL

Memorandum Findings of Fact and Opinion

HILL, Judge: This proceeding involves income taxes, excess-profits taxes and personal holding company surtaxes for the taxable years ended November 30, 1937, 1938 and 1939; income tax, declared value excess-profits tax and personal holding company…