Missouri-Kansas Pipe Line Co. v. Commissioner

Missouri-Kansas Pipe Line Company v. Commissioner.

Missouri-Kansas Pipe Line Co. v. Commissioner

Docket No. 112200.

United States Tax Court

1944 Tax Ct. Memo LEXIS 400; 3 T.C.M. (CCH) 15; T.C.M. (RIA) 44009;

January 10, 1944

Francis D. Higson, Esq., 70 Pine St., New York, N.Y., and Joseph H. Spicer, C.P.A., 50 Broadway, New York, N.Y., for the petitioner. P. J. Cavanaugh, Esq., for the respondent.

HARRON

Memorandum Findings of Fact and Opinion

HARRON, Judge: Respondent determined a deficiency in income tax liability for the fiscal year ended September 30, 1940, in the amount of $9,684.31, resulting…