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BIRMINGHAM CORPORATION v. COMMISSIONER

Docket No. 104761.

1 T.C. 808 (1943)

BIRMINGHAM CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 23, 1943.

Attorney(s) appearing for the Case

Francis L. Casey, Esq., for the petitioner.

Robert S. Garnett, Esq., for the respondent.

The Commissioner has determined a deficiency in petitioner's income tax for the year 1935 of $119.37 and a deficiency in petitioner's personal holding company surtax for the same year in the amount of $11,904.76.

Petitioner does not contest the adjustments which resulted in the small deficiency in its income tax for the year 1935. It does, however, contest the Commissioner's determination of the deficiency in petitioner's personal holding company surtax. The Commissioner...

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