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AMERICAN HYDROTHERM CORP. v. COMMISSIONER

Docket No. 1427-62.

23 T.C.M. 381 (1964)

T.C. Memo. 1964-48

American Hydrotherm Corp. v. Commissioner.

United States Tax Court.

Filed February 28, 1964.

Attorney(s) appearing for the Case

Lincoln Orens, 19 Rector St., New York, N. Y. for the petitioner. Leo A. Burgoyne for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

A deficiency in 1959 income tax of $14,314.23 has been determined. The issue is whether an amount of $27,552.56 is includable in petitioner's gross income as its distributive share of income from a joint venture.

Findings of Fact

The stipulated facts are hereby found accordingly.

Petitioner is a corporation organized and existing...

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