HOPAG S. A. HOLDING DE PARTICIPATION ET DE GESTION DE BREVETS INDUSTRIALS v. COMMISSIONER

Docket No. 17170.

14 T.C. 38 (1950)

HOPAG S. A. HOLDING DE PARTICIPATION ET DE GESTION DE BREVETS INDUSTRIELS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 13, 1950.


Attorney(s) appearing for the Case

Arthur H. Barker, Esq., for the petitioner.

Clay C. Holmes, Esq., and Pershing W. Burgard, Esq., for the respondent.


This proceeding is brought for a redetermination of deficiencies in income and personal holding company taxes as follows:

---------------------------------------------------------------------------
                                                | Income | Personal holding
                    Year                        |   tax  |    company
                                                |        |     surtax
---------------------------------------------...

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