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ALLEN MACHINERY CORPORATION v. COMMISSIONER

Docket No. 62163.

31 T.C. 441 (1958)

ALLEN MACHINERY CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 28, 1958.

Attorney(s) appearing for the Case

David P. Brown, Jr., Esq., and David H. Rosenbluth, Esq., for the petitioner.

George H. Bowers, Jr., Esq., for the respondent.

WITHEY, Judge:

The respondent determined deficiencies in petitioner's personal holding company surtax for the years and in the amounts as follows:

Fiscal year ended
   January 31                               Deficiency

       1952 ------------------------------   $9,506.40
       1953 ------------------------------   12,117.61
       1954 ------------------------------   12,687.65

The issue presented for our...

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