Appeal of Consolidated Electric Lamp Co.
1 B.T.A. 616
United States Board of Tax Appeals·Decided February 26, 1925·No. Docket No. 555·Published·Cited by 1 cases
Opinion
[617] DECISION.
The taxpayer and the Chicago Electric Lamp Co. were affiliated corporations entitled to file a consolidated return for 1919 under section 240 of the Bevenue Act of 1918.
The taxpayer was not entitled to include in invested capital the item of $45,064.63 claimed by it as paid-in surplus.
The tax should be recomputed in accordance with the foregoing. Final determination will be settled upon ten days’ notice in accordance with Buie 50.
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Appeal of Consolidated Electric Lamp Co., 1 B.T.A. 616 (bta 1925).
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Related
Consolidated Electric Lamp Co. v. Commissioner
1 B.T.A. 616 (Board of Tax Appeals, 1925)