Appeal of Florida Grocery Co.
1 B.T.A. 412
United States Board of Tax Appeals·Decided January 28, 1925·No. Docket No. 151·Published·Cited by 2 cases
Opinion
[413]*413DECISION.
The Board determines that from January 1, 1917, to May 28, 1917, the Florida Grocery Co. was a joint venture and should be taxed as a corporation from May 28, 1917, and that in computing net income for the year 1917 the amounts of $20 and $17.50, set forth in the findings of fact, should be excluded. The determination of the Commissioner is disapproved in part and the amount of the deficiency to be assessed will be settled on consent or on seven days’ notice under Rule 50.
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Appeal of Florida Grocery Co., 1 B.T.A. 412 (bta 1925).
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Related
Melton v. Commissioner
7 B.T.A. 717 (Board of Tax Appeals, 1927)
Florida Grocery Co. v. Commissioner
1 B.T.A. 412 (Board of Tax Appeals, 1925)