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VAN SICKLE DEVELOPMENT CO., INC. v. COMMISSIONER

Docket No. 7186-76.

37 T.C.M. 707 (1978)

T.C. Memo. 1978-161

Van Sickle Development Co., Inc. v. Commissioner.

United States Tax Court.

Filed April 25, 1978.

Attorney(s) appearing for the Case

Wallace Becker, P.O. Box 82028, Lincoln, Neb. Michael J. Tavlin, and Joseph H. Thibodeau, for the petitioners. Wayne B. Henry, for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

Respondent determined a deficiency in the Federal income tax of the petitioner for the taxable year 1973 in the amount of $2,812.04.

The issue remaining for decision is whether petitioner is a personal holding company as the term is defined in section 542,1 and thereby subject to the personal holding company tax under section 541.

Findings of Fact

...

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