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W. G. S. OPERATING COMPANY, INC. v. COMMISSIONER

Docket No. 108395.

1 T.C.M. 345 (1943)

W. G. S. Operating Company, Inc. v. Commissioner.

United States Tax Court.

Entered January 1, 1943.

Attorney(s) appearing for the Case

Lawrence Zelkin, C. P. A., for the petitioner. J. Richard Riggles, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

SMITH, Judge:

The petitioner seeks a redetermination of deficiencies in personal holding company surtax for the years 1937, 1938, and 1939 in the respective amounts of $520.96, $570.57, and $539.57; also of 25 percent additions to tax for failure to file personal holding company tax returns for those years in the respective amounts of $130.24, $142.64, and $134.89. The petitioner alleges that the respondent erred in...

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