CAPITAL ENGINEERING COMPANY, INC. v. COMMISSIONER

Docket No. 55211.

25 T.C. 1283 (1956)

CAPITAL ENGINEERING COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 20, 1956.


Attorney(s) appearing for the Case

Wilton H. Wallace, Esq., for the petitioner.

Thomas N. Chambers, Esq., for the respondent.


OPINION.

MULRONEY, Judge:

The Commissioner determined a deficiency of $829.46 in income tax for the fiscal year ended July 31, 1950.

The Capital Engineering Company, Inc., hereinafter called the petitioner, is a corporation organized under the laws of the State of Maryland with its principal office in Washington, D. C. The original and amended returns for the fiscal year ended July 31, 1949, and the income tax return for the fiscal year ended...

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