United States Tax Court.
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...
NEVER MISS A DECISION. START YOUR SUBSCRIPTION.
Uncompromising quality. Enduring impact.
Your support ensures a bright future for independent legal reporting.
As you are aware we have offered this as a free subscription over the past years and we have now made it a paid service.Look forward to your continued patronage.
GET STARTED
OR
