Appeal of Rothenberg & Co.
1 B.T.A. 1197
CourtUnited States Board of Tax Appeals
DecidedMay 21, 1925
DocketDocket No. 220
StatusPublished
Cited by1 cases
This text of 1 B.T.A. 1197 (Appeal of Rothenberg & 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 Rothenberg & Co., 1 B.T.A. 1197 (bta 1925).
Opinion
[1198]*1198DECISION.
The determination of the Commissioner is approved. No satisfactory evidence was introduced establishing any actual cash value for the good will or the services to be performed by Price in excess of the salary allowed him, as required by section 326 of the Revenue Acts of 1918 and 1921.
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Related
Rothenberg & Co. v. Commissioner
1 B.T.A. 1197 (Board of Tax Appeals, 1925)
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Bluebook (online)
1 B.T.A. 1197, Counsel Stack Legal Research, https://law.counselstack.com/opinion/appeal-of-rothenberg-co-bta-1925.