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PLASTIC PARTS DEVELOPMENT CORP. v. COMMISSIONER

Docket No. 26686.

10 T.C.M. 584 (1951)

Plastic Parts Development Corp. v. Commissioner.

United States Tax Court.

Entered June 18, 1951.

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.

Memorandum Findings of Fact and Opinion

DISNEY, Judge:

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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