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ELECTROLINE SALES COMPANY v. COMMISSIONER

Docket No. 24639.

10 T.C.M. 113 (1951)

Electroline Sales Company (formerly Electroline Manufacturing Co.) v. Commissioner.

United States Tax Court.

Entered January 30, 1951.

Attorney(s) appearing for the Case

Richard Katcher, Esq., 1130 B. F. Keith Bldg., Cleveland, Ohio, for the petitioner. William H. Bagby, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

Respondent determined deficiencies in personal holding company surtax for the calendar years 1944 and 1945 in the amounts of $2,601.34 and $2,238.15, respectively, and 25 per cent penalties in the amounts of $650.34 and $559.54, respectively, for failure to file personal holding company returns for such years. Petitioner contests the determinations that it had personal holding company income in such...

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