New York City Omnibus Corp. v. Commissioner

New York City Omnibus Corporation v. Commissioner.

New York City Omnibus Corp. v. Commissioner

Docket No. 2757.

United States Tax Court

1948 Tax Ct. Memo LEXIS 24; 7 T.C.M. (CCH) 899; T.C.M. (RIA) 48254;

November 30, 1948

Charles C. Parlin, Esq., and Paul R. Russell, Esq., for the petitioner. Thomas H. Lewis, Jr., Esq., for the respondent.

KERN

Memorandum Findings of Fact and Opinion

KERN, Judge: Respondent determined deficiencies in petitioner's income tax for the years 1936 through 1939, and by amendment to his answer has sought increases, all as follows:

Increases sought by

amendment to

Deficiency…