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J. J. A. CORPORATION v. COMMISSIONER

Docket No. 110796.

1 T.C.M. 583 (1943)

The J. J. A. Corporation v. Commissioner.

United States Tax Court.

Entered February 11, 1943.

Attorney(s) appearing for the Case

Leon Meltzer, Esq., 1528 Land Title Bldg., Philadelphia, Pa., for the petitioner. Myron S. Winer, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HILL, Judge:

The Commissioner determined deficiencies of $148.31 and $152.06 for the taxable years 1938 and 1939, respectively, under section 14 (c) of the Revenue Act of 1939 and the Internal Revenue Code.1 Petitioner does not question any of the adjustments made by respondent but simply contends that it is a "mere Conduit" and not a corporation having a separate entity.

Findings...

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