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MARYLAND PIKESVILLE DISTILLERY, INC. v. COMMISSIONER

Docket No. 745.

3 T.C.M. 542 (1944)

Maryland Pikesville Distillery, Inc. v. Commissioner.

United States Tax Court.

Entered June 8, 1944.

Attorney(s) appearing for the Case

Joshua W. Miles, Esq., for petitioner. Philip A. Bayer, Esq., for the respondent.

Memorandum Opinion

STERNHAGEN, Judge:

The Commissioner determined deficiencies for 1938, 1939 and 1940, in income tax of $1,049.40, $1,064.36 and $1,251.54, in declared value excess profits tax of $963.91, $856.08 and $799.07, and in personal holding company surtax of $1,635.86, $1,392.64 and $2,317.87, and penalties for failure to file personal holding company returns on Form 1120H of $408.97, $348.16 and $579.47. The petitioner assails the disallowance...

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