Appeal of Home Telephone & Telegraph Co.

Board of Tax Appeals

Appeal of Home Telephone & Telegraph Co.

3 B.T.A. 548

CourtUnited States Board of Tax Appeals

DecidedFebruary 3, 1926

DocketDocket No. 3323

StatusPublished

Cited by1 cases

This text of 3 B.T.A. 548 (Appeal of Home Telephone & Telegraph 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.

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Appeal of Home Telephone & Telegraph Co., 3 B.T.A. 548 (bta 1926).

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Opinion

[549]*549OPINION.

Steenhagen

: From the foregoing facts, which are all those in the record in respect of the factors of taxable income, it is utterly impossible to determine the taxpayer’s liability. Briefs have been filed upon the question whether the reimbursement by the Postmaster General of the company’s income tax under section 5 of the contract was taxable income of the company, and whether that issue is controlled by the decision in Appeal of New York, Ontario & Western Ry. Co., 1 B. T. A. 1172. But the facts are inadequate for the consideration of such questions. Did the company pay any taxes, and, if so, what were they, how were they computed, and how were they assessed ? Did the Postmaster General pay the company, and, if so, when and in what amount? The equivocal fact that the taxpayer allocated certain amounts is too uncertain, and we dare not assume its significance.

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[549]*549OPINION.

Steenhagen

: From the foregoing facts, which are all those in the record in respect of the factors of taxable income, it is utterly impossible to determine the taxpayer’s liability. Briefs have been filed upon the question whether the reimbursement by the Postmaster General of the company’s income tax under section 5 of the contract was taxable income of the company, and whether that issue is controlled by the decision in Appeal of New York, Ontario & Western Ry. Co., 1 B. T. A. 1172. But the facts are inadequate for the consideration of such questions. Did the company pay any taxes, and, if so, what were they, how were they computed, and how were they assessed ? Did the Postmaster General pay the company, and, if so, when and in what amount? The equivocal fact that the taxpayer allocated certain amounts is too uncertain, and we dare not assume its significance.

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3 B.T.A. 548, Counsel Stack Legal Research, https://law.counselstack.com/opinion/appeal-of-home-telephone-telegraph-co-bta-1926.

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