ROSS B. HAMMOND, INC. v. COMMISSIONER OF INTERNAL REV.

No. 8776.

97 F.2d 545 (1938)

ROSS B. HAMMOND, Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

June 20, 1938.


Attorney(s) appearing for the Case

Robert T. Jacob, of Portland, Or. (G. Bernhard Fedde, of Portland, Or., of counsel), for petitioner.

James W. Morris, Asst. Atty. Gen., and Sewell Key, Norman D. Keller, Joseph M. Jones, and Berryman Green, Sp. Assts. to Atty. Gen., for respondent.

Before WILBUR, DENMAN, and MATHEWS, Circuit Judges.


DENMAN, Circuit Judge.

This is a petition by taxpayer, Ross B. Hammond, Inc., a corporation, to review a decision of the United States Board of Tax Appeals which sustained the Commissioner's determination of a deficiency in taxpayer's income and excess profits taxes paid for the year 1933.

The taxpayer is engaged in the business of building construction. A portion of its income was derived from construction contracts...

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