ROEHL CONSTRUCTION CO. v. COMMISSIONER

Docket Nos. 17404, 22979.

17 T.C. 1037 (1951)

ROEHL CONSTRUCTION COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 26, 1951.


Attorney(s) appearing for the Case

Scott P. Crampton, Esq., and Dewey R. Roark, Jr., Esq., for the petitioner.

S. Earl Heilman, Esq., for the respondent.


These consolidated proceedings involve income taxliability for the fiscal years ended February 28, 1943 and 1944, and excess profits tax liability for the fiscal years ended February 28, 1943 and 1945.

Petitioner, in Docket No. 17404, requests redetermination of the deficiencies asserted by respondent, as follows:

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