WRIEDT v. COMMISSIONER

Docket Nos. 8731, 8732.

6 T.C.M. 144 (1947)

Hans F. Wriedt v. Commissioner.

United States Tax Court.

Entered February 18, 1947.


Attorney(s) appearing for the Case

W. H. Harris, Esq., Fort Valley, Ga., for the petitioner. F. L. Van Haaften, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

In Docket No. 8731 the respondent determined a deficiency of $1,980.77 for the period May 10, 1940 to December 31, 1940, together with a penalty for delinquency of $495.19 and a penalty for negligence of $99.04. The deficiency and penalties were determined against the petitioner as withholding agent for Hard, A. G. It was held that Hard, A. G., a foreign corporation, realized income in the taxable period and that petitioner...

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