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THE WATERBURY TOOL COMPANY v. COMMISSIONER

Docket No. 109880.

2 T.C. 904 (1943)

THE WATERBURY TOOL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 22, 1943.

Attorney(s) appearing for the Case

Edwin L. Gluck, Esq., for the petitioner.

Walt Mandry, Esq., for the respondent.

This case involves excess profit liability under section 3 of the Vinson Act for the taxable year 1938, in the amount of $63,558.04. It is agreed that the amount is correct, if there is liability, and the prime question is whether a contract, made in 1935 between the petitioner and the Navy Department, was completed during 1938.

The greater part of the facts involved were stipulated, and by reference we find the facts set fourth...

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