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CALLAHAN REALTY CORPORATION v. COMMISSIONER

Docket No. 111796.

1 T.C.M. 917 (1943)

Callahan Realty Corporation v. Commissioner.

United States Tax Court.

Entered April 19, 1943.

Attorney(s) appearing for the Case

I. Herman Sher, Esq., 30 Broad St., New York City, for the petitioner. Ellyne E. Strickland, Esq., for the respondent.

Memorandum Opinion

STERNHAGEN, Judge:

The Commissioner determined a deficiency for 1935 of $2,688,94 in personal holding company surtax, and added a penalty of $670.99 for failure to file a return. Petitioner, which filed its income tax return in the Third District of New York, challenges the determination that it was a personal holding company. This turns upon the question whether $10,467 received by petitioner in the taxable year in the retirement of mortgage...

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