UNITED CONTRACTORS INC. v. COMMISSIONER

Docket No. 1392-62.

23 T.C.M. 453 (1964)

T.C. Memo. 1964-68

United Contractors, Inc. v. Commissioner.

United States Tax Court.

Filed March 16, 1964.


Attorney(s) appearing for the Case

Henry G. Burke, 326 St. Paul Pl., Baltimore, Md., and A. Fred Freedman for the petitioner. George K. Dunham for the respondent.


Memorandum Opinion

KERN, Judge:

Respondent determined a deficiency of $115,043.94 in petitioner's Federal income tax for the fiscal year ended September 30, 1959. In his notice of deficiency respondent also disallowed a claim for refund filed by petitioner for the fiscal year ended September 30, 1959, in the amount of $44,195.91. In its petition to this Court petitioner alleged that respondent erred in determining the deficiency and in disallowing the claim...

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