Appeal of Richards & Brennan Co.
1 B.T.A. 972
United States Board of Tax Appeals·Decided April 8, 1925·No. Docket No. 36·Published·Cited by 1 cases
Opinion
[973] DECISION.
The motion of the taxpayer for a continuance and the motion of the Commissioner to dismiss are hereby denied.
The deficiency determined by the Commissioner is approved upon the ground that the taxpayer has not proven that it comes within the provisions of section 327 of the Revenue Act of 1918. It therefore has not proven that it is entitled to the special assessment provided for in section 328.
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Appeal of Richards & Brennan Co., 1 B.T.A. 972 (bta 1925).
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Related
Richards & Brennan Co. v. Commissioner
1 B.T.A. 972 (Board of Tax Appeals, 1925)