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HATFRIED INC. v. COMMISSIONER

Docket No. 6711.

5 T.C.M. 77 (1946)

Hatfried, Inc., a Corporation, and Samuel Friedland, Hattie Friedland and Abe Maloff, Trustees in Dissolution of the said Hatfried, Inc. v. Commissioner.

United States Tax Court.

Entered February 8, 1946.

Attorney(s) appearing for the Case

Louis Stein, Esq., for the petitioner. William A. Schmitt, Esq., for the respondent.

Memorandum Findings of Fact and Opinion.

OPPER, Judge:

Respondent determined deficiencies against petitioner, Hatfried, Inc., for its taxable year ended October 31, 1941, as follows:

  Income Tax .................................................................   $ 2,455.98
  Personal Holding Company Surtax ............................................    24,854.51
  25 percent Delinquency Penalty on Personal Holding Company Surtax ...........

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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