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1040 SPRINGFIELD AVENUE CORPORATION v. COMMISSIONER

Docket No. 16052.

8 T.C.M. 246 (1949)

The 1040 Springfield Avenue Corporation v. Commissioner.

United States Tax Court.

Entered March 11, 1949.

Attorney(s) appearing for the Case

Benjamin Miller, C. P. A., 1457 Broadway, N. Y., for the petitioner. Stanley W. Herzfeld, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

This proceeding was brought for a redetermination of a deficiency of $1,320.29 in personal holding company surtax for the taxable year ended April 30, 1944, and penalty thereon of $330.07 for failure to file a personal holding company return.

Petitioner has conceded its liability for the personal holding company surtax, and the only question remaining is the propriety of the penalty.

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