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COOPERSTOWN CORPORATION OF MARYLAND v. COMMISSIONER

Docket No. 3870.

4 T.C.M. 819 (1945)

Cooperstown Corporation of Maryland v. Commissioner.

United States Tax Court.

Entered July 31, 1945.

Attorney(s) appearing for the Case

Lewis A. Spence, Esq., 25 Broad St., New York, N. Y., for the petitioner. Francis X. Gallagher, Esq., and Hartford Allen, Esq., for the respondent.

Memorandum Opinion

MURDOCK, Judge:

The Commissioner determined a deficiency of $4,869.00 in the petitioner's income tax for the calendar year 1939 and a deficiency of $10,733.00 in its personal holding company surtax for the same year. The facts were supplied solely by a stipulation of the parties and are hereby found as stipulated.

The Commissioner, in determining these deficiencies, has included in the petitioner's income for 1939 the amount of...

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