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PACIFIC NORTHWEST FINANCE CORPORATION v. COMMISSIONER

Docket No. 112722.

3 T.C. 498 (1944)

PACIFIC NORTHWEST FINANCE CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 24, 1944.

Attorney(s) appearing for the Case

William B. Finlay, C. P. A., for the petitioner.

T. M. Mather, Esq., for the respondent.

The Commissioner has determined against the Pacific Northwest Finance Corporation for the year 1940 deficiencies as follows:

-----------------------------------------------------------------------------------
                                                           | Deficiency |  Penalty
-----------------------------------------------------------|------------|----------
Income tax ----------------------------------------------- |    $792.05 |      None
...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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