Attorney(s) appearing for the Case
Harold Wisan, Esq., 111 Broadway, New York, N. Y., for the petitioner. John E. Mahoney, Esq., for the respondent.
United States Tax Court.
Memorandum Findings of Fact and Opinion
This case involves a deficiency in income tax of $169.74, a deficiency of $9,030.01 in personal holding company surtax, and a 25 per cent penalty in the amount of $2,257.50, all for the fiscal year ended October 31, 1946. Only the $2,257.50 as 25 per cent penalty is placed in issue.
Findings of Fact
Petitioner is a personal holding corporation incorporated with a capital of $3,000 in...
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