Appeal of Olsen Water & Towing Co.

1 B.T.A. 1149
CourtUnited States Board of Tax Appeals
DecidedMay 20, 1925
DocketDocket No. 1908
StatusPublished
Cited by1 cases

This text of 1 B.T.A. 1149 (Appeal of Olsen Water & Towing 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 Olsen Water & Towing Co., 1 B.T.A. 1149 (bta 1925).

Opinion

[1150]*1150DECISION.

The item of $7,031.60 should be treated as income for the year 1919, and should not be apportioned over the period of the charter. The deficiency should be recomputed in accordance with this decision and the admissions as set forth on the part of the Commissioner, in so far as such admissions are material. Final determination will be settled on consent or on ten days’ notice, in accordance with Rule 50.

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Related

Olsen Water & Towing Co. v. Commissioner
1 B.T.A. 1149 (Board of Tax Appeals, 1925)

Cite This Page — Counsel Stack

Bluebook (online)
1 B.T.A. 1149, Counsel Stack Legal Research, https://law.counselstack.com/opinion/appeal-of-olsen-water-towing-co-bta-1925.