Appeal of Fort Cumberland Hotel Co.
1 B.T.A. 1256
United States Board of Tax Appeals·Decided May 26, 1925·No. Docket No. 2067·Published·Cited by 2 cases
Opinion
[1258]*1258OPINION.
There is no evidence in the record which controverts the written statement of H. B. Mabson that he had bought the stock of the Hotel Windsor Operating Company; or that the certificates for such stock were made to him and endorsed by him in blank; or the affidavit made by him that he owned all of said stock.
In the absence of evidence to the contrary, the legal presumption is that the record owner of corporation stock is the owner of and con-i’,rols the same.
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Appeal of Fort Cumberland Hotel Co., 1 B.T.A. 1256 (bta 1925).
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Related
Brody v. Commissioner
1975 T.C. Memo. 47 (U.S. Tax Court, 1975)
Ft. Cumberland Hotel Co. v. Commissioner
1 B.T.A. 1256 (Board of Tax Appeals, 1925)