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BROCKMAN OIL WELL CEMENTING CO. v. COMMISSIONER

Docket No. 111212.

2 T.C. 168 (1943)

BROCKMAN OIL WELL CEMENTING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 22, 1943.

Attorney(s) appearing for the Case

R. B. Cannon, Esq., for the petitioner.

Sam G. Winstead, Esq., for the respondent.

OPINION.

BLACK, Judge:

The Commissioner has determined a deficiency of $801.50 in petitioner's income tax for its fiscal year ended April 30, 1940. The deficiency results from several adjustments made by the Commissioner in the income tax return filed by petitioner for the period in question. The only one of these adjustments which petitioner contests is adjustment (a), which consisted of adding $6,225 as capital gains to the net income reported by...

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