Portuguese-American Tin Co. v. Commissioner

The Portuguese-American Tin Company v. Commissioner.

Portuguese-American Tin Co. v. Commissioner

Docket No. 110785.

United States Tax Court

1943 Tax Ct. Memo LEXIS 251; 2 T.C.M. (CCH) 270; T.C.M. (RIA) 43287;

June 15, 1943

Scott C. Lambert, Esq., 225 Bush St., San Francisco, Calif., and Sigvald Nielson, Esq., 225 Bush St., San Francisco, Calif., for the petitioner. Harry R. Horrow, Esq., for the respondent.

MELLOTT

Memorandum Findings of Fact and Opinion

MELLOTT, Judge: This proceeding involves a deficiency in income tax for the calendar year 1939 in the amount of $1,694.93. The sole issue is whether…