CARROLL PRESSURE ROLLER CORPORATION v. COMMISSIONER

Docket No. 61585.

28 T.C. 1288 (1957)

CARROLL PRESSURE ROLLER CORPORATION, AN OREGON CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE RESPONDENT.

United States Tax Court.

Filed September 30, 1957.


Attorney(s) appearing for the Case

Walter H. Pendergrass, Esq., for the petitioner.

John D. Picco, Esq., for the respondent.


OPINION.

MULRONEY, Judge:

The respondent determined a deficiency in income tax and liabilities for personal holding company surtax, as follows:


                Fiscal year                     Income    Personal holding
               ending May 31                      tax      company surtax

1952 ----------------------------------------   $381.41...

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