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HAYWOOD LUMBER & MIN. CO. v. COMMISSIONER OF INT. REV.

No. 127, Docket 21468.

178 F.2d 769 (1950)

HAYWOOD LUMBER & MINING CO. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Second Circuit.

Decided January 4, 1950.

Attorney(s) appearing for the Case

C. Addison Keeler, of Binghamton, New York, Attorney for petitioner.

Theron Lamar Caudle, Assistant Attorney General, C. Oliphant, Washington D. C.; Ellis N. Slack, Helen Goodner and Francis W. Sams, Special Assistants to the Attorney General, for the respondent.

Before L. HAND, Chief Judge and SWAN and FRANK, Circuit Judges.

SWAN, Circuit Judge.

The taxpayer is a personal holding company. The Commissioner determined deficiencies in personal holding company surtaxes for the years 1941 and 1942 and added thereto a 25% penalty, pursuant to § 291 of the Internal Revenue Code, for petitioner's failure to file personal holding company returns for those years. The sole question presented to the Tax Court and likewise here is whether the taxpayer's failure to file personal holding company...

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