Hilldun Corp. v. Commissioner
United States Tax Court
Held, that the petitioner was, during the taxable years in question, a personal holding company and is subject to the personal holding company tax imposed by section 541 of the Internal Revenue Code of 1954.
1Opinion of the Court
Hilldun Corporation v. Commissioner.
Hilldun Corp. v. Commissioner
Docket Nos. 5647-63, 2625-65.
United States Tax Court
T.C. Memo 1967-210; 1967 Tax Ct. Memo LEXIS 51; 26 T.C.M. (CCH) 1035; T.C.M. (RIA) 67210;
October 26, 1967
Held, that the petitioner was, during the taxable years in question, a personal holding company and is subject to the personal holding company tax imposed by section 541 of the Internal Revenue Code of 1954.
Earle H. Grossman, for petitioner. Lawrence J. Shongut, for respondent.
ATKINS
Memorandum Findings of Fact and Opinion
ATKINS, Judge: The respondent determined deficiencies…
2Cases cited13 opinions
- Bartels v. BirminghamSupreme Court of the United States · 1947
- M. E. Blatt Co. v. United StatesSupreme Court of the United States · 1938
- Langer v. CommissionerUnited States Tax Court · 1951
- Garrett Holding Corp. v. CommissionerUnited States Tax Court · 1947
- Kurt Frings Agency, Inc. v. CommissionerUnited States Tax Court · 1964
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Buckeye Power, Inc. v. United StatesUnited States Court of Federal Claims · 1997