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OREGON LAND AND LIVESTOCK CO. v. COMMISSIONER

Docket No. 110798.

2 T.C.M. 1085 (1943)

Oregon Land and Livestock Company v. Commissioner.

United States Tax Court.

Entered December 10, 1943.

Attorney(s) appearing for the Case

C. E. McCulloch, Esq., and Thomas B. Stoel, Esq., 1410 Yeon Bldg., Portland, Ore., for the petitioner. T. M. Mather, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

Respondent determined deficiencies for the year 1939 as follows: $28,789.51 in income tax; $14,157.04 in declared value excess profits tax; and $28,048.83 in personal holding company surtax. Respondent added to the personal holding company surtax the sum of $7,012.21, 25 percent of the amount of the surtax, because petitioner failed to file a personal holding company return within the time prescribed...

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