Appeal of John H. Wood Co.

1 B.T.A. 1098
CourtUnited States Board of Tax Appeals
DecidedMay 5, 1926
DocketDocket No. 2254
StatusPublished

This text of 1 B.T.A. 1098 (Appeal of John H. Wood 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 John H. Wood Co., 1 B.T.A. 1098 (bta 1926).

Opinion

DECISION.

The determination of the Commissioner is approved. No satisfactory evidence was introduced to show that the good will carried on the taxpayer’s books had an actual cash value, as required by section 326 of the Revenue Act of 1918, in order that good will may be included in invested capital.

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Bluebook (online)
1 B.T.A. 1098, Counsel Stack Legal Research, https://law.counselstack.com/opinion/appeal-of-john-h-wood-co-bta-1926.