Appeal of Ferguson

Board of Tax Appeals

Appeal of Ferguson

1 B.T.A. 1055

CourtUnited States Board of Tax Appeals

DecidedApril 27, 1925

DocketDocket No. 1557

StatusPublished

Cited by1 cases

This text of 1 B.T.A. 1055 (Appeal of Ferguson) is published on Counsel Stack Legal Research, covering United States Board of Tax Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Appeal of Ferguson, 1 B.T.A. 1055 (bta 1925).

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Opinion

[1056]*1056DECISION.

The tax should be recomputed in accordance with the foregoing findings based on the allegations of the petition of the taxpayer and the answer of the Commissioner. The deficiency heretofore determined by the Commissioner with respect to the year 1918 is allowed, and the deficiency for the years 1919 and 1920 is allowed in part and disallowed in part. Final determination of the Board will be settled on fifteen days’ notice under Rule 50.

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[1056]*1056DECISION.

The tax should be recomputed in accordance with the foregoing findings based on the allegations of the petition of the taxpayer and the answer of the Commissioner. The deficiency heretofore determined by the Commissioner with respect to the year 1918 is allowed, and the deficiency for the years 1919 and 1920 is allowed in part and disallowed in part. Final determination of the Board will be settled on fifteen days’ notice under Rule 50.

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1 B.T.A. 1055, Counsel Stack Legal Research, https://law.counselstack.com/opinion/appeal-of-ferguson-bta-1925.

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