OPINION.
HARLAN, Judge:
This proceeding involves a determination by the Commissioner that a 25 per cent addition to tax should be imposed upon the petitioner in the amount of $3,324.45 for its failure in 1942 to file a personal holding company income tax return for the taxable year 1942.
The facts in this case were all submitted by stipulation and are as follows:
The Nirosta Corporation, petitioner herein, was incorporated under the...
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