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SOHIO CORPORATION v. COMMISSIONER

Docket No. 7192.

7 T.C. 435 (1946)

SOHIO CORPORATION, A DELAWARE CORPORATION, AND SOHIO PETROLEUM COMPANY, AN OHIO CORPORATION, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 31, 1946.

Attorney(s) appearing for the Case

M. E. Newcomer, Esq., for the petitioners.

M. W. Kerr, Esq., for the respondent.

OPINION.

BLACK, Judge:

This case involves income tax for the year 1941 and excess profits tax liability for the year 1942. Deficiencies were determined in the respective amounts of $919.69 and $23,954.40. Several items entering into such deficiencies have been disposed of by stipulation and will be reflected in decision under Rule 50. This leaves for consideration only the question as to whether there should be included in petitioner's gross income...

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