RELIANCE FACTORING CORP. v. COMMISSIONER

Docket No. 20715.

15 T.C. 604 (1950)

RELIANCE FACTORING CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 10, 1950.


Attorney(s) appearing for the Case

Jacob Rabkin, Esq., and Mark H. Johnson, Esq., for the petitioner.

Walt Mandry, Esq., for the respondent.

The deficiency notice mailed to petitioner determined liabilities for personal holding company surtax and delinquency penalties as follows:


--------------------------------------------------------------------------------
                                                | Personal holding |
                 Year ended                     |      company     | Delinquency
                                                |      surtax      |  penalties
                                                |   deficiencies   |
------------------------------------------------|------------------|------------
March...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases