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COMMUNIST PARTY OF U. S. A. v. COMMISSIONER

Docket No. 63763.

24 T.C.M. 1468 (1965)

T.C. Memo. 1965-270

Communist Party of the U. S. A. v. Commissioner.

United States Tax Court.

Filed October 6, 1965.

Attorney(s) appearing for the Case

John J. Abt, 11 Park Place, New York, N. Y., and Joseph Forer, for the petitioner. Mitchell Rogovin, Claude R. Wilson, Jr., and William J. Luff, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

A deficiency in income and excess profits tax has been determined by the Commissioner against the petitioner for the taxable year 1951 in the amount of $261,050.38 and an addition to tax for delinquency in the filing of a return for such year in the amount of $65,262.60. The petitioner does not allege error in its petition with respect to the addition to tax. The issues under the pleadings are (1) whether...

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