1. Home
  2. Browse Decisions
  3. T.C.
  4. 33 T.C.
  5. 33 T.C. 827 (1960)
 

DWINNELL & COMPANY v. COMMISSIONER

Docket No. 72989.

33 T.C. 827 (1960)

DWINNELL & COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 8, 1960.

Attorney(s) appearing for the Case

Robert J. Johnson, Esq., for the petitioner.

Robert A. Roberts, Esq., for the respondent.

FISHER, Judge:

This proceeding involves deficiencies in personal holding company surtax and addition to tax under section 291(a) of the Code of 1939 determined by respondent for the taxable years 1951 and 1952 as follows:

Year                                    Personal holding company surtax   Sec. 291(a)

1951 --------------------------------               $8,759.95               $2,189.99
1952 -----------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
  1. 
                                        
  2. 
                                        
  3. 
                                    

                                

                                

                                    
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