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BURTON SWARTZ LAND CORP. v. COMMISSIONER OF INT. REV.

No. 13828.

198 F.2d 558 (1952)

BURTON SWARTZ LAND CORP. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fifth Circuit.

July 24, 1952.

Attorney(s) appearing for the Case

Edward McCarthy, Jacksonville, Fla., for petitioner.

Joseph F. Goetten, Ellis N. Slack, A. F. Prescott, Fred E. Youngman, Sp. Assts. to Atty. Gen., Theron Lamar Caudle, Asst. Atty Gen., and Charles Oliphant, Chief Counsel, and John M. Morawski, Sp. Atty., Bureau of Internal Revenue, Washington, D. C., for respondent.

Before HOLMES, STRUM and RIVES, Circuit Judges.

STRUM, Circuit Judge.

This is a petition to review a decision of the tax court entered January 26, 1951, sustaining the Commissioner of Internal Revenue in determining an aggregate deficiency of $21,306.25 in petitioner's personal holding company surtaxes for 1944, 1945, and 1946; imposing delinquency penalties aggregating $5,326.46 for failure to file returns for those years; and disallowing a deduction for interest in the sum of $4,753.11, claimed by petitioner...

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