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GEMOLOGICAL INSTITUTE OF AMERICA v. COMMISSIONER

Docket No. 26183.

17 T.C. 1604 (1952)

GEMOLOGICAL INSTITUTE OF AMERICA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, COMMISSIONER.

United States Tax Court.

Promulgated March 27, 1952.

Attorney(s) appearing for the Case

Austin H. Peck, Jr., Esq., and Henry C. Diehl, Esq., for the petitioner.

R. E. Maiden, Jr., Esq., and Raymon B. Sullivan, Esq., for the respondent.

The Commissioner determined against petitioner the following tax deficiencies and penalties:

-------------------------------------------------------------------------------------
                     Tax                           |  Year   | Deficiency | 25 per cent
                                                   |         |            |  penalty
---------------------------------------------------|---------|------------|------------
                   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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