United States Tax Court May 9, 1944, Docket No. 109581. (S. H. DeRoy & Co. v. Commissioner)

S. H. DeRoy & Company v. Commissioner. S. H. DeRoy & Co. v. Commissioner Docket No. 109581. United States Tax Court 1944 Tax Ct. Memo LEXIS 261; 3 T.C.M. (CCH) 451; T.C.M. (RIA) 44154; May 9, 1944 *261 J. Marvin Haynes, Esq., 916 Investment Bldg., Washington, D.C., for the petitioner. Richard L. Shook, Esq., for the respondent.