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WATT & SHAND v. COMMISSIONER

Docket No. 29007.

30 T.C. 809 (1958)

WATT & SHAND, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 30, 1958.

Attorney(s) appearing for the Case

George Craven, Esq., James F. Gordy, Esq., and Ralph E. Stine, C.P.A., for the petitioner.

Maurice S. Bush, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner notified the petitioner that its applications for relief under section 722 for the calendar years 1941 through 1945 had been denied. The findings of fact of the hearing commissioner of this Court, served upon the parties on February 27, 1958, are adopted as the findings of fact. The issues for decision are whether the petitioner was committed to a course of action prior to January 1, 1940, representing a change...

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