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P. O'B. MONTGOMERY v. COMMISSIONER

Docket Nos. 110567, 110568.

1 T.C. 1000 (1943)

P. O'B. MONTGOMERY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FRANCES H. MONTGOMERY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 23, 1943.

Attorney(s) appearing for the Case

Allen Charlton, Esq., and H. W. Goodson, C. P. A., for the petitioners.

D. D. Smith, Esq., for the respondent.

Respondent determined a deficiency in income tax of each petitioner for the year 1936 in the amount of $17,692.08. The principal issue is whether respondent erred in including in the taxable income of petitioners, as community income, the total profit realized from construction of the State of Texas Building at Dallas, Texas, the construction work having been performed in part by petitioner, P. O'B. Montgomery, individually, and, after assignment of the contract, in part...

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