ECKERT-ETIENNE ENGINEERING CORPORATION v. COMMISSIONER

Docket No. 12715.

8 T.C.M. 21 (1949)

Eckert-Etienne Engineering Corporation v. Commissioner.

United States Tax Court.

Entered January 14, 1949.


Attorney(s) appearing for the Case

George M. Cahalan, Esq., and George J. Kasch, C. P. A., 1604 Russ Bldg., San Francisco, Calif., for the petitioner. Leonard A. Marcussen, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TYSON, Judge:

The respondent has determined against petitioner, for the calendar year 1943, an excess profits tax deficiency of $2,595.41, the greater portion of which is in controversy in this proceeding.

The sole issue is whether respondent erred in disallowing, under the provisions of section 24 (c), Internal Revenue Code, a claimed deduction of $3,007.95 for...

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