United States Tax Court February 29, 1944, Docket Nos. 97339, 97340. (Berwindmoor S.S. Co. v. Commissioner)

Berwindmoor Steamship Company, Inc. v. Commissioner. Berwindmoor Steamship Company, Ltd. v. Commissioner. Berwindmoor S.S. Co. v. Commissioner Docket Nos. 97339, 97340. United States Tax Court 1944 Tax Ct. Memo LEXIS 341; 3 T.C.M. (CCH) 183; T.C.M. (RIA) 44063; February 29, 1944 *341 Henry Brach, C.P.A., 19 Rector St., New York, N.Y., for the petitioners. Henry C. Clark, Esq., for the respondent.