Legal Opinion
1040 Springfield Ave. Corp. v. Commissioner
United States Tax Court
Decided March 11, 1949No. Docket No. 16052Unpublished
1Opinion of the Court
The 1040 Springfield Avenue Corporation v. Commissioner.
1040 Springfield Ave. Corp. v. Commissioner
Docket No. 16052.
United States Tax Court
1949 Tax Ct. Memo LEXIS 244; 8 T.C.M. (CCH) 246; T.C.M. (RIA) 49065;
March 11, 1949
Benjamin Miller, C.P.A., 1457 Broadway, N.Y., for the petitioner. Stanley W. Herzfeld, Esq., for the respondent.
OPPER
Memorandum Findings of Fact and Opinion
OPPER, Judge: This proceeding was brought for a redetermination of a deficiency of $1,320.29 in personal holding company surtax for the taxable year ended April 30, 1944, and penalty thereon of $330.07 for failure to file…
2Cases cited5 opinions
- Commissioner v. Lane-Wells Co.Supreme Court of the United States · 1944
- Tarbox Corp. v. CommissionerUnited States Tax Court · 1946
- Hermax Co. v. CommissionerUnited States Tax Court · 1948
- Furniture Finance Corp. v. CommissionerUnited States Board of Tax Appeals · 1942
- Lone Pine Lawn Corp. v. CommissionerUnited States Board of Tax Appeals · 1940