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PITTSBURGH SCREW AND BOLT CORPORATION v. COMMISSIONER

Docket No. 108804.

2 T.C.M. 747 (1943)

Pittsburgh Screw and Bolt Corporation v. Commissioner.

United States Tax Court.

Entered September 7, 1943.

Attorney(s) appearing for the Case

Paul G. Rodewald, Esq. and David B. Buerger, Esq., 1025 Union Trust Bldg., Pittsburgh, Pa., for the petitioner. Orris Bennett, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined a deficiency of $102,243.01 in the income tax of the petitioner for the year 1939. The petitioner claims an overpayment of $28,919.03 of its tax for that year.

The primary issue is whether in computing the gain from the sale of the assets of petitioner's Propeller Division and consisting of patents and patent rights, machinery and equipment, tools...

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