1. Home
  2. Browse Decisions
  3. T.C.
  4. 64 T.C.
  5. 64 T.C. 602 (1975)
 

L. C. BOHART PLUMBING & HEATING CO., INC. v. COMMISSIONER

Docket No. 6871-73.

64 T.C. 602 (1975)

L. C. BOHART PLUMBING & HEATING CO., INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 21, 1975.

Attorney(s) appearing for the Case

Clarence J. Ferrari, Jr., Edward M. Alvarez, and Kent E. Olsen, for the petitioner.

Eugene H. Ciranni, for the respondent.

OPINION

RAUM, Judge:

The Commissioner determined a deficiency of $19,611 in petitioner's Federal income tax for its taxable period ended February 28, 1969. Petitioner is a personal holding company, subject to the 70-percent tax imposed by section 541, I.R.C. 1954, with respect to its undistributed personal holding company income. Under section 545, a personal holding company may reduce its undistributed personal...

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