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SAN FRANCISCO STEVEDORING CO. v. COMMISSIONER

Docket No. 7775.

5 T.C.M. 837 (1946)

The San Francisco Stevedoring Co. v. Commissioner.

United States Tax Court.

Entered October 2, 1946.

Attorney(s) appearing for the Case

Arthur H. Kent, Esq., and Valentine Brookes, Esq., 1720 Mills Tower, San Francisco 4, Calif., for the petitioner. T. M. Mather, Esq. and A. James Hurley, Esq., for the respondent.

[5 T.C.M. 838]

Memorandum Opinion

MURDOCK, Judge:

The Commissioner determined a deficiency of $2,928.81 in the petitioner's excess profits tax for the calendar year 1942. The only issue for decision is whether $5,499.24 should have been accrued as income for the year 1939, thus increasing the income of the base period. The facts have been stipulated and the stipulation is adopted as the findings of fact.

[The...

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