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HARDY v. COMMISSIONER

Docket No. 12911.

7 T.C.M. 805 (1948)

James C. Hardy v. Commissioner.

United States Tax Court.

Entered October 29, 1948.

Attorney(s) appearing for the Case

Milton Cades, Esq., and Urban E. Wild, Esq., 400 Bishop Trust Bldg., Honolulu, T. H., for the petitioner. Owen W. Swecker, Esq., for the respondent.

Memorandum Opinion

MURDOCK, Judge:

The Commissioner determined a deficiency in income tax of $2,170.66 for 1943. The only issue raised by the petition relates to the credit made by the Commissioner as a result of a closed renegotiation of excessive profits. The parties agree that this is the same issue decided by this Court in Baltimore Foundry & Machine Corporation, 7 T.C. 998 [Dec. 15,426]. The Court follows that...

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