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R. H. BOGLE COMPANY, INC. v. COMMISSIONER

Docket No. 12664.

10 T.C. 1282 (1948)

THE R. H. BOGLE COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 30, 1948.

Attorney(s) appearing for the Case

John C. Ristine, Esq., for the petitioner.

E. M. Woolf, Esq., for the respondent.

The respondent determined deficiencies of $5,539.26 and $4,971.09 in the petitioner's excess profits tax for the years 1942 and 1943.

The single issue is whether or not the petitioner's entire gain from the sale of real estate in 1941, reported at its election under section 44 (b), Internal Revenue Code, on the installment basis in that year and in 1942 and 1943, constituted abnormal income attributable to the year 1941 and...

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