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PORTABLE INDUSTRIES, INC. v. COMMISSIONER

Docket No. 38640.

24 T.C. 571 (1955)

PORTABLE INDUSTRIES, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 30, 1955.

Attorney(s) appearing for the Case

I. W. Sharp, Esq., for the petitioner.

Stanley W. Ozark, Esq., for the respondent.

The Commissioner determined deficiencies for the taxable years ended March 31, 1949 and 1950, in personal holding company surtaxes under section 500 of the 1939 Code, and in additions to tax under section 291 (a) as follows:

Year                                   Deficiency   Sec. 291 (a)

March 31, 1949 --------------------   $45,176.99    $11,294.25
March 31, 1950 --------------------    55,883.88     13,970.97

The...

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