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HOLTSINGER, INC. v. COMMISSIONER

Docket No. 23278-84.

51 T.C.M. 1397 (1986)

T.C. Memo. 1986-282

Holtsinger, Inc. v. Commissioner.

United States Tax Court.

Filed July 7, 1986.

Attorney(s) appearing for the Case

George W. Ericksen, 215 Madison St., Tampa, Fla., for the petitioner. James W. Clark, for the respondent.

Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

This case is before the Court on cross motions for summary judgment pursuant to Rule 121.1 Respondent by statutory notice dated May 17, 1984, determined a deficiency against petitioner in the amount of $38,122.56. The deficiency is in the amount of the personal holding company tax under section 541 based on respondent's determination that petitioner was for its fiscal year...

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