Haywood Lumber & Mining Co. v. Commissioner of Internal Revenue

U.S. Court of Appeals, Second Circuit · Decided 1950-01-04

Cited by 127 later decision(s) in our corpus · see the citation network in Lexace

From the opinion

SWAN, Circuit Judge. The taxpayer is a personal holding company. The Commissioner determined deficiencies in personal holding company surtaxes for the years 1941 and 1942 and added thereto a 25% penalty, pursuant to § 291 of the Internal Revenue Code, for petitioner’s failure to file personal holding company returns for those years. The sole question presented to the Tax Court a…

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