OPINION.
HARLAN, Judge:
This proceeding involves a determination by the Commissioner that a 25 per cent addition to tax should be imposed upon the petitioner in the amount of $3,324.45 for its failure in 1942 to file a personal holding company income tax return for the taxable year 1942.
The facts in this case were all submitted by stipulation and are as follows:
The Nirosta Corporation, petitioner herein, was incorporated under the...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.