United States Tax Court December 26, 1947, Docket No. 11875 (De Marco v. Commissioner)

lead-opinion

OPINION.

Arundell, Judge:

The $11,500 which petitioner received in 1942 constituted more than 80 per cent of the total which he actually received under the Government contract. Petitioner therefore seeks the benefit of section 107 (b), which is set out in the margin.1 The question is whether petitioner’s work on the project covered a period of 36 calendar months or more.