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SOUTH AMERICAN GOLD & PLATINUM CO. v. COMMISSIONER

Docket No. 109074.

2 T.C.M. 194 (1943)

South American Gold & Platinum Co. v. Commissioner.

United States Tax Court.

Entered May 31, 1943.

Attorney(s) appearing for the Case

John A. Gage, Esq., for the petitioner. Clay C. Holmes, Esq., for the respondent.

Memorandum Opinion

HARRON, Judge:

The Commissioner determined a deficiency in income tax liability for the year 1939 in the amount of $1,748.74. Petitioner filed its income and excess profits tax return for the year 1939 with the collector for the second district of New York.

The record consists of a stipulation of certain facts and the income tax returns of petitioner and of Pacific Metals Corporation, 60 per cent of the stock of which is owned...

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