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PIKE HOLDING COMPANY v. COMMISSIONER

Docket No. 31962.

11 T.C.M. 110 (1952)

Pike Holding Company, a New Jersey corporation v. Commissioner.

United States Tax Court.

Entered February 8, 1952.

Attorney(s) appearing for the Case

Meyer M. Semel, Esq., 60 Park Place, Newark, N. J., for the petitioner. Lester H. Salter, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

RAUM, Judge:

The Commissioner determined a deficiency in income tax for the year 1946 in the amount of $2,947.43, and an addition to tax in the amount of $736.86, pursuant to Section 291 of the Internal Revenue Code, for failure to file a return as required by law. The only issue presently in dispute, apart from the addition to tax, is whether petitioner sustained a deductible...

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