Legal Opinion
Burton Swartz Land Corp. v. Commissioner
United States Tax Court
Decided January 25, 1951No. Docket No. 21550Unpublished
1Opinion of the Court
Burton Swartz Land Corporation, a Louisiana Corporation v. Commissioner.
Burton Swartz Land Corp. v. Commissioner
Docket No. 21550.
United States Tax Court
1951 Tax Ct. Memo LEXIS 344; 10 T.C.M. (CCH) 92; T.C.M. (RIA) 51028;
January 25, 1951
Edward McCarthy, Esq., for the petitioner. Bernard D. Hathcock, Esq., for the respondent.
OPPER
Memorandum Findings of Fact and Opinion
OPPER, Judge: Respondent has determined deficiencies and asserted penalties for failure to file personal holding company returns, as follows:
Personal
Income Tax
Excess Profits
Holding Co.
Year
Deficiency
Tax Deficiency
Surtax Deficiency
Pe…
2Cases cited5 opinions
- Tarbox Corp. v. CommissionerUnited States Tax Court · 1946
- Lincoln Storage Warehouses v. CommissionerUnited States Tax Court · 1949
- Lone Pine Lawn Corp. v. CommissionerUnited States Board of Tax Appeals · 1940
- Merker v. Lake Region Packing Asso.Supreme Court of Florida · 1936
- Terhune v. ColtonSupreme Court of New Jersey · 1857