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SUNNYSIDE LAND COMPANY, INC. v. COMMISSIONER

Docket No. 174.

2 T.C.M. 347 (1943)

Sunnyside Land Company, Inc. v. Commissioner.

United States Tax Court.

Entered June 29, 1943.

Attorney(s) appearing for the Case

Robert J. Heberle, Esq., State Planters Bank Bldg., Richmond, Va., for the petitioner. Philip A. Bayer, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

Respondent determined a deficiency in personal holding company surtax liability for the year 1937 in the amount of $910. Respondent also determined a 25 per cent penalty in the amount of $227.50 for failure to file a personal holding company return, Form 1120H.

Findings of Fact

Petitioner has its office in Richmond, Virginia. It filed...

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