GAF v. Commissioner

General Aniline & Film Corporation v. Commissioner.

GAF v. Commissioner

Docket No. 110042.

United States Tax Court

1943 Tax Ct. Memo LEXIS 373; 1 T.C.M. (CCH) 880; T.C.M. (RIA) 43166;

April 6, 1943

Martin Saxe, Esq., 76 William St., New York City, and Roger H. Anderson, Esq., 76 William St., New York City, for the petitioner. Harold D. Thomas, Esq., for the respondent.

HARRON

Memorandum Opinion

HARRON, Judge: The Commissioner determined against petitioner, as a withholding agent, a deficiency in tax of $138,750 for 1940. The question arises under section 144 of the Internal Revenue Code. Petitioner…