Frederick Smith Enterprise Co. v. Commissioner

Frederick Smith Enterprise Company v. Commissioner.

Frederick Smith Enterprise Co. v. Commissioner

Docket No. 11158.

United States Tax Court

1947 Tax Ct. Memo LEXIS 190; 6 T.C.M. (CCH) 594; T.C.M. (RIA) 47148;

June 4, 1947

Longstreet Heiskell, Esq., 711 First National Bank Bldg., Memphis, Tenn., for the petitioner. Frank M. Thompson, Jr., Esq., and S. Earl Heilman, Esq., for the respondent.

OPPER

Memorandum Findings of Fact and Opinion

OPPER, Judge: By this proceeding petitioner challenges respondent's determination of deficiencies in personal holding company surtax and penalties for failure to file…