O. FALK'S DEPARTMENT STORE, INC. v. COMMISSIONER

Docket Nos. 29244, 29245.

20 T.C. 56 (1953)

O. FALK'S DEPARTMENT STORE, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. FRANKLIN POLK CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 10, 1953.


Attorney(s) appearing for the Case

Cody Fowler, Esq., and John J. Trenam, Esq., for the petitioners.

Ralph V. Bradbury, Jr., Esq., for the respondent.


The respondent determined deficiencies and additions to tax for failure to file personal holding company tax returns against the petitioners as follows:

------------------------------------------------------------------------------------------
          |                                         |         |  Personal  |
  Docket  |                  Name                   |   Year  |   holding  | 25% additions
   No.    |                                     ...

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