1. Home
  2. Browse Decisions
  3. T.C.
  4. 26 T.C.
  5. 26 T.C. 545 (1956)
 

320 E. 47TH STREET CORPORATION v. COMMISSIONER

Docket No. 54252.

26 T.C. 545 (1956)

320 E. 47TH STREET CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 13, 1956.

Attorney(s) appearing for the Case

Lester R. Bachner, Esq., for the petitioner.

Charles M. Greenspan, Esq., for the respondent.

This proceeding involves a deficiency in personal holding company tax in the amount of $15,729.33 for the year 1950.

The only issue is whether 80 per cent or more of the petitioner's gross income for the year 1950 consisted of personal holding company income as defined by section 502 of the 1939 Code.

Some of the facts were stipulated.

FINDINGS OF FACT.

The stipulated facts are so found and are incorporated...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases