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HOTEL EQUITIES CORPORATION v. COMMISSIONER

Docket No. 7538-73.

65 T.C. 528 (1975)

HOTEL EQUITIES CORPORATION, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 15, 1975.

Attorney(s) appearing for the Case

Burton W. Kanter, Donald A. Statland, and Alan F. Segal, for the petitioner.

Seymour I. Sherman, for the respondent.

OPINION

SCOTT, Judge:

Petitioner Hotel Equities Corp., on February 10, 1975, filed a motion for summary judgment pursuant to Rule 121, Tax Court Rules of Practice and Procedure. The issue presented for decision is whether a tax return, which is timely mailed within the provisions of section 7502, I.R.C. 1954,1 with the other requirements of that section being met, is to be considered...

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