1. Home
  2. Browse Decisions
  3. T.C.
  4. 11 T.C.
  5. 11 T.C. 442 (1948)
 

HERMAX CO. INC. v. COMMISSIONER

Docket No. 15347.

11 T.C. 442 (1948)

HERMAX CO. INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Promulgated September 28, 1948.

Attorney(s) appearing for the Case

Murray M. Weinstein, Esq., for the petitioner.

John E. Mahoney, Esq., for the respondent.

Respondent determined deficiences in petitioner's personal holding company surtax for the years 1943, 1944, and 1945 in the total amount of $5,052.31 and additions to such taxes of 25 per cent thereof, pursuant to section 291 (a) of the Internal Revenue Code, for the reason that petitioner did not file timely personal holding company returns for such years. Petitioner alleges error only as to the additional taxes or penalties imposed...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases