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PLAZA REALTY COMPANY v. COMMISSIONER

Docket No. 1094.

2 T.C.M. 801 (1943)

Plaza Realty Company v. Commissioner.

United States Tax Court.

Entered September 18, 1943.

Attorney(s) appearing for the Case

William P. Smith, Esq., Metropolitan Bank Bldg., Washington, D. C., for the petitioner. Philip A. Bayer, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

SMITH, Judge:

This proceeding is for the redetermination of deficiencies in personal holding company surtax and 25 percent penalties for the calendar years 1937 to 1940 as follows:

  Year                        Deficiency    Penalty

  1937....................    $ 5,738.76    $1,434.69
  1938....................     6,598.65     1,649.66
  1939....................     6,546.98     1,636.75
  1940...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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