PITTSBURGH FORGINGS COMPANY v. COMMISSIONER

Docket No. 111147.

2 T.C.M. 1080 (1943)

Pittsburgh Forgings Company v. Commissioner.

United States Tax Court.

Entered December 11, 1943.


Attorney(s) appearing for the Case

H. A. Mihills, C. P. A., 917 Munsey Bldg., Washington, D. C., and R. K. Conaway, C. P. A., 2912 Grant Bldg., Pittsburgh, Pa., for the petitioner. W. J. McFarland, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The respondent determined a deficiency of $97,091.44 in the petitioner's income tax for the year 1937.

The issues are:

1. The correct amount of the petitioner's liability for income tax due and allocable to the Commonwealth of Pennsylvania. The decision in the second issue will determine such amount.

2. The allowance of the credit provided by section 26 (c) (1) of the Revenue Act of 1936 in the computation...

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