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DELAWARE REALTY & INV. CO. v. COMMISSIONER OF INT. REV.

No. 11852.

234 F.2d 911 (1956)

DELAWARE REALTY & INVESTMENT COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided June 13, 1956.

Attorney(s) appearing for the Case

Percy W. Phillips, Washington, D. C. (Ivins, Phillips & Barker, Washington, D. C., on the brief), for petitioner.

I. Henry Kutz, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Washington, D. C., on the brief), for respondent.

Before GOODRICH, KALODNER and HASTIE, Circuit Judges.

HASTIE, Circuit Judge.

In 1948 and 1949, petitioner, a Delaware corporation, was a personal holding company within the purview of the then effective Section 501 of the Internal Revenue Code of 1939, 26 U.S.C. 1952 ed. § 501. Its tax accounting was done on a cash and calendar year basis. For the year 1949, petitioner reported that it had incurred no liability for personal holding company surtax. However, the Commissioner substantially revised petitioner's computation...

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