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CLIFTON MANUFACTURING CO. v. COMMISSIONER

Docket No. 108281.

1 T.C. 71 (1942)

CLIFTON MANUFACTURING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 18, 1942.

Attorney(s) appearing for the Case

W. A. Sutherland, Esq., for the petitioner.

J. Y. Porter, Esq., for the respondent.

In this proceeding respondent has determined deficiencies in petitioner's income and excess profits tax liability for its fiscal year ended March 31, 1937, in the amounts of $3,006.04 and $681.01 respectively. The petition does not contest a further deficiency determined for 1938, and that sum ($877.08) is not here in issue. The sole question raised by the pleadings is whether petitioner, which was on the accrual basis, realized income...

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