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GUGENHEIM, INC. v. COMMISSIONER

Docket No. 111450.

2 T.C.M. 948 (1943)

Gugenheim, Inc. v. Commissioner.

United States Tax Court.

Entered October 20, 1943.

Attorney(s) appearing for the Case

Walter E. Barton, Esq., Investment Bldg., Washington, D. C., for the petitioner. John H. Pigg, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined deficiencies in petitioner's income tax for the years 1938 and 1939 in the sums, respectively, of $455.40 and $186.73; and an overassessment in petitioner's income tax for the year 1940 in the sum of $301.35. Respondent also determined deficiencies in petitioner's personal holding company surtax for the years 1938, 1939 and 1940 in the amounts, respectively, of $2,515.53, $1,254.11, and $1,674.95, together...

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