FINDINGS OF FACT and CONCLUSIONS OF LAW
JAMES F. GORDON, District Judge.
This action is a claim for refund by The Dahlem Construction Company (hereinafter sometimes referred to as the "Taxpayer"), arising out of deficiencies assessed against that company for the fiscal years ending March 31, 1960, 1961 and 1962. There are two entirely separate issues:
1. The Commissioner of Internal Revenue (hereinafter referred to as the "Commissioner") determined...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.