The Federal ReporterWest Publishing Company, 1950 |
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Halaman 769
... holding additional taxes imposed as a pen- alty for failure to file personal holding company returns for the years 1941 and 1942 . The Court of Appeals , Swan , Circuit Judge , modified the decision of the Tax Court , holding that the ...
... holding additional taxes imposed as a pen- alty for failure to file personal holding company returns for the years 1941 and 1942 . The Court of Appeals , Swan , Circuit Judge , modified the decision of the Tax Court , holding that the ...
Halaman 770
... holding company but did not inform officer thereof and officer filed on behalf of the corporation only the ordinary returns prepared by the accountant , corporate tax- payer exercised " ordinary business care and prudence " and was not ...
... holding company but did not inform officer thereof and officer filed on behalf of the corporation only the ordinary returns prepared by the accountant , corporate tax- payer exercised " ordinary business care and prudence " and was not ...
Halaman 771
Cite as 178 F.2d 769 personal holding company surtax return . trol the case at bar . The Tax Court relies Sprague was aware of the personal holding on Hermax Co v . Commissioner , 3 Cir . , company surtax statute but he had never 175 F ...
Cite as 178 F.2d 769 personal holding company surtax return . trol the case at bar . The Tax Court relies Sprague was aware of the personal holding on Hermax Co v . Commissioner , 3 Cir . , company surtax statute but he had never 175 F ...
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TABLE OF CONTENTS | 756 |
Judges VII | 765 |
Table of Cases Reported XVII | 774 |
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