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BURTON SWARTZ LAND CORPORATION v. COMMISSIONER

Docket No. 21550.

10 T.C.M. 92 (1951)

Burton Swartz Land Corporation, a Louisiana Corporation v. Commissioner.

United States Tax Court.

Entered January 25, 1951.

Attorney(s) appearing for the Case

Edward McCarthy, Esq., for the petitioner. Bernard D. Hathcock, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent has determined deficiencies and asserted penalties for failure to file personal holding company returns, as follows:

                                                            Personal
                         Income Tax    Excess Profits       Holding Co.
    Year                 Deficiency    Tax Deficiency    Surtax Deficiency    Penalty

    1944 ..............    .......

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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