R. O. H. HILL, INC. v. COMMISSIONER

Docket No. 9028.

9 T.C. 153 (1947)

R. O. H. HILL, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 31, 1947.


Attorney(s) appearing for the Case

Charles A. Roberts, Esq., and Robert O. Muller, Esq., for the petitioner.

Henry C. Clark, Esq., for the respondent.


Respondent has determined deficiencies in income, declared value excess profits, and excess profits taxes for the taxable year ended May 31, 1943, in the respective amounts of $152.16, $6,254.48, and $38,379.75. The issue presented is the correctness of respondent's action in including in income of petitioner the sum of $47,770.40 representing (1) the major portion of the profit derived from certain work done by petitioner and turned...

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