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UNITED FINANCE COMPANY, INC. v. COMMISSIONER

Docket No. 109591.

2 T.C.M. 38 (1943)

United Finance Company, Inc. v. Commissioner.

United States Tax Court.

Entered May 8, 1943.

Attorney(s) appearing for the Case

G. Badger Baker, Esq., for the petitioner. J. Marvin Kelley, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding was initiated to test the correctness of the respondent's determination of a deficiency in income tax for the fiscal year ending November 30, 1939, in the amount of $509.30, a personal holding company surtax in the amount of $3,480.86, and a penalty of $870.22 for failure to file a personal holding company surtax return. Two questions are raised. The first issue is whether or not petitioner was a personal holding...

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