The Commissioner determined a deficiency in personal holding company surtax of $4,030.57 for 1937 and $4,581.47 for 1938. Petitioner contends that it was not a personal holding company.
FINDINGS OF FACT.
Petitioner, a Delaware corporation with its principal office and place of business at Elmira, New York, filed its income tax returns for 1937 and 1938 in the twenty-eighth collection district of New York. The following facts relate respectively to the last...
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