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HAIMOVITZ REALTY CORPORATION, INC. v. COMMISSIONER

Docket No. 30457.

15 T.C.M. 85 (1956)

T.C. Memo. 1956-16

Haimovitz Realty Corporation, Inc. v. Commissioner.

United States Tax Court.

Filed January 20, 1956.

Attorney(s) appearing for the Case

E. O. Palermo, Esq., 1111 Wallace S. Building, Tampa, Fla., and H. H. Baskin, Jr., Esq., for the petitioner. Newman A. Townsend, Esq., and Hubert E. Kelly, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

This is a related proceeding to those in Paul Haimovitz, Docket No. 15929, et al., decided by Memorandum Findings of Fact and Opinion filed this day [Dec. 21,529(M); T.C. Memo. 1956-15]. Respondent determined a deficiency of $7,430.13 in income tax and a delinquency penalty of $2,185.43 for petitioner's taxable period July...

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