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United States Tax Court, 1948

Hardy v. Commissioner

Hardy v. Commissioner
United States Tax Court · Decided October 29, 1948
7 T.C.M. 805; 1948 Tax Ct. Memo LEXIS 49
Hardy v. Commissioner

Opinion

James C. Hardy v. Commissioner.
Hardy v. Commissioner
Docket No. 12911.
United States Tax Court
1948 Tax Ct. Memo LEXIS 49; 7 T.C.M. (CCH) 805; T.C.M. (RIA) 48219;
October 29, 1948
*49 Milton Cades, Esq., and Urban E. Wild, Esq., 400 Bishop Trust Bldg., Honolulu, T.H., for the petitioner. Owen W. Swecker, Esq., for the respondent.
MURDOCK

Memorandum Opinion

MURDOCK, Judge: The Commissioner determined a deficiency in income tax of $2,170.66 for 1943. The only issue raised by the petition relates to the credit made by the Commissioner as a result of a closed renegotiation of excessive profits. The parties agree that this is the same issue decided by this Court in Baltimore Foundry & Machine Corporation, 7 T.C. 998. The Court follows that decision herein.

Decision will be entered for the respondent.

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