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WESTERN TRANSMISSION CORPORATION v. COMMISSIONER

Docket No. 29490.

18 T.C. 818 (1952)

WESTERN TRANSMISSION CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 30, 1952.

Attorney(s) appearing for the Case

John A. Buchanan, Esq., for the petitioner.

John L. King, Esq., for the respondent.

Respondent determined personal holding company surtax deficiencies and 25 per cent delinquency penalties for 1943 to 1945, inclusive, as follows:

----------------------------------------------------------------------
                                            | Personal holding company
                                            |          surtax
                   Year                     |-------------------------
                                      ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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