SOUTHERN TRADING CO., INC. v. COMMISSIONER

Docket No. 46125.

15 T.C.M. 1259 (1956)

T.C. Memo. 1956-246

Southern Trading Co., Inc. v. Commissioner.

United States Tax Court.

Filed November 9, 1956.


Attorney(s) appearing for the Case

E. Charles Eichenbaum, Esq., Boyle Building, Little Rock, Ark., and W. S. Miller, Jr., Esq., for the petitioner. Wayne West, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TURNER, Judge:

The respondent determined a deficiency of $1,418.44 in income tax against petitioner for 1946. He also determined deficiencies in personal holding company surtax and additions thereto for failure to file personal holding company returns for the years 1943 through 1949 as follows:

  Year               Deficiency    Addition
                   ...

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