BOND AUTO LOAN CORPORATION v. COMMISSIONER

Docket Nos. 2430, 2429, 2432, 2433.

3 T.C.M. 1035 (1944)

Bond Auto Loan Corporation (a dissolved corporation), Lewis Lowenstein, M. M. Lyner and Carl Soeker, Statutory Trustees v. Commissioner. Lewis Lowenstein, Transferee v. Commissioner. M. M. Lyner, Transferee v. Commissioner. Carl Soeker, Transferee v. Commissioner.

United States Tax Court.

Entered October 5, 1944.


Attorney(s) appearing for the Case

H. M. Stolar, Esq., 408 Pine St., St. Louis, Mo., for the petitioners. Gene W. Reardon, Esq., for the respondent.


Memorandum Opinion

SMITH, Judge:

These consolidated proceedings involve personal holding company surtaxes and delinquency penalties for the taxable years ended April 30, 1939, and April 30, 1940. The petitioners request a redetermination of deficiency in the amount of $3,255.78 and penalty of $813.95 for the year ended April 30, 1939, and a deficiency in the amount of $3,269.24 and a penalty of $817.31 for the year ended April 30, 1940, determined by the...

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