Appeal of Rothenberg & Co.
1 B.T.A. 1197
United States Board of Tax Appeals·Decided May 21, 1925·No. Docket No. 220·Published·Cited by 1 cases
Opinion
[1198] DECISION.
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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Appeal of Rothenberg & Co., 1 B.T.A. 1197 (bta 1925).
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Related
Rothenberg & Co. v. Commissioner
1 B.T.A. 1197 (Board of Tax Appeals, 1925)