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FINNIE COMPANY v. UNITED STATES

Docket No. 665-R.

31 T.C. 1182 (1959)

THE FINNIE COMPANY, A PARTNERSHIP, PETITIONER, v. UNITED STATES OF AMERICA, RESPONDENT.

United States Tax Court.

Filed March 24, 1959.

Attorney(s) appearing for the Case

W. Stuart McCloy, Esq., and Lauch M. Magruder, Jr., Esq., for the petitioner.

Beatrice M. Rosenhain, Esq., and Andrew P. Vance, Esq., for the respondent.

TIETJENS, Judge:

This proceeding involves a unilateral determination of the Renegotiation Board that the Finnie Company realized excessive profits in the amount of $95,000 for its fiscal year ended December 31, 1944.

The issues are: (1) Whether the Finnie Company, a partnership, and the Oliver-Finnie Company, a corporation, were under common control during 1944 within the meaning of section 403(c)(6) of the Renegotiation Act of 1943; (2) whether vacuum...

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