MINNESOTA MORTUARIES, INC. v. COMMISSIONER

Docket No. 2355.

4 T.C. 280 (1944)

MINNESOTA MORTUARIES, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 6, 1944.


Attorney(s) appearing for the Case

Leland W. Scott, Esq., for the petitioner.

Edward C. Adams, Esq., for the respondent.


The respondent determined deficiencies in personal holding company surtax and 25 percent penalties thereon for failure to file personal holding company surtax returns (Form 1120-H) for the taxable years 1938 to 1941, inclusive, as follows:

--------------------------------------------------------------------
                   Year                    | Deficiency | 25-percent
                                           |            |  penalty
---------------...

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