Appeal of Fort Cumberland Hotel Co.

Board of Tax Appeals

Appeal of Fort Cumberland Hotel Co.

1 B.T.A. 1256

CourtUnited States Board of Tax Appeals

DecidedMay 26, 1925

DocketDocket No. 2067

StatusPublished

Cited by2 cases

This text of 1 B.T.A. 1256 (Appeal of Fort Cumberland Hotel Co.) 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 Fort Cumberland Hotel Co., 1 B.T.A. 1256 (bta 1925).

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Opinion

[1258]*1258OPINION.

Love:

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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[1258]*1258OPINION.

Love:

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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Bluebook (online)

1 B.T.A. 1256, Counsel Stack Legal Research, https://law.counselstack.com/opinion/appeal-of-fort-cumberland-hotel-co-bta-1925.

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