United States Board of Tax Appeals January 1, 1941, Docket No. 104939. (Seaboard Loan & Sav. Asso. v. Commissioner)

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United States · · · 01-01-1941

lead-opinion

*514OPINION.

Black :

The issues presented for decision are whether the respondent erred in determining that the petitioner was a personal holding company in the taxable year and in assessing a penalty of 25 percent for failure to file a personal holding company return on Form 1120H.

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