AERO SUPPLY MFG. CO. v. COMMISSIONER

Docket No. 7132.

8 T.C. 10 (1947)

AERO SUPPLY MFG. CO. INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 3, 1947.


Attorney(s) appearing for the Case

Ferdinand Tannenbaum, Esq., for the petitioner.

Rollin H. Transue, Esq., for the respondent.


The Commissioner determined a deficiency of $4,280.87 in the petitioner's excess profit liability for 1939 under the Vinson Act.1 The respondent states the only issue for decision as follows:

Is each individual purchase order in an amount less than $10,000 a separate subcontract or should the aggregate of the amounts of all individual purchase orders be considered in determining whether petitioner, who supplies materials to a prime contractor...

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