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B. H. SWANEY & SONS, INC. v. COMMISSIONER

Docket Nos. 38221, 38222.

12 T.C.M. 1371 (1953)

B. H. Swaney & Sons, Inc. v. Commissioner. Swaney Contracting Company v. Commissioner.

United States Tax Court.

Entered December 4, 1953.

Attorney(s) appearing for the Case

A. M. Cantrall, Esq., Post Office Box 352, Clarksburg, W. Va., and W. G. Stathers, Esq., for the petitioners. George C. Lea, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined deficiencies in income taxes of petitioners for years and in amounts, as follows:

         Petitioner             Fiscal Year Ended                     Deficiency

  B. H. Swaney & Sons, Inc.    September 30, 1947..................    $5,516.03
  Swaney Contracting Company   July      31, 1947..................     9,649.36

The sole issue in controversy is whether the petitioner...

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