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WATKINS PATENTS, INC. v. COMMISSIONER

Docket No. 24559.

9 T.C.M. 1106 (1950)

Watkins Patents, Inc. v. Commissioner.

United States Tax Court.

Entered November 30, 1950.

Attorney(s) appearing for the Case

I. Herman Sher, Esq., 70 Pine St., New York 5, N. Y., for the petitioner. George E. Gibson, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding involves (1) the personal holding company surtax liability of Watkins Patents, Inc., an Illinois corporation, for each of the taxable years ended March 31, 1941 to 1946, inclusive, for the purpose of establishing by the decision of this Court as required by section 506 (a) of the Internal Revenue Code, the deficiency in personal holding company surtax for each of the taxable years; and (2) on the merits, its...

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