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HUGH SMITH, INC. v. COMMISSIONER

Docket No. 8389.

8 T.C. 660 (1947)

HUGH SMITH, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 28, 1947.

Attorney(s) appearing for the Case

F. E. Hagler, Esq., for the petitioner.

F. M. Thompson, Jr., Esq., and S. Earl Heilman, Esq., for the respondent.

The respondent determined deficiencies in taxes and penalties as follows:

-------------------------------------------------------------------------------------------------
                              |            |             |              |  Personal |
            Year              | Income tax |    Excess   |   Declared   |  holding  | 25% penalty
                              |            | profits tax | value excess |  company  |
                 ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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