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CENTER CONTRACTING CORP. v. COMMISSIONER

Docket No. 110152.

1 T.C.M. 984 (1943)

Center Contracting Corp. v. Commissioner.

United States Tax Court.

Entered April 28, 1943.

Attorney(s) appearing for the Case

Sanford H. Cohen, Esq., and Maxwell Zabelle, C. P. A., 1776 Broadway, New York City, for the petitioner. Thomas R. Charshee, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DISNEY, Judge:

This proceeding involves an income tax deficiency determined by the Commissioner for the taxable period April 1, 1939, to August 31, 1939, in the amount of $11,758.51. The sole issue is whether the petitioner is taxable with the amount of profit realized on a construction contract which was completed in the taxable period.

Some of the facts have been stipulated. We adopt the stipulation and incorporate...

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