Appeal of W. J. Perry Corp.

Board of Tax Appeals

Appeal of W. J. Perry Corp.

1 B.T.A. 788

CourtUnited States Board of Tax Appeals

DecidedMarch 17, 1925

DocketDocket No. 1360

StatusPublished

Cited by1 cases

This text of 1 B.T.A. 788 (Appeal of W. J. Perry Corp.) 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 W. J. Perry Corp., 1 B.T.A. 788 (bta 1925).

Pincite

Opinion

[790]*790DECISION.

The facts in this appeal are substantially the same as those in the Appeal of Joseph Emsheimer Insurance Agency, 1 B. T. A. 649. Approximately one-half of the net income of the taxpayer is ascribable primarily to the activities of subagents. Such income is not ascribable primarily to the activities of the principal stockholders of the taxpayer.

The determination of the Commissioner is approved.

Free access — add to your briefcase to read the full text and ask questions with AI

[790]*790DECISION.

The facts in this appeal are substantially the same as those in the Appeal of Joseph Emsheimer Insurance Agency, 1 B. T. A. 649. Approximately one-half of the net income of the taxpayer is ascribable primarily to the activities of subagents. Such income is not ascribable primarily to the activities of the principal stockholders of the taxpayer.

The determination of the Commissioner is approved.

Cite This Page — Counsel Stack

Bluebook (online)

1 B.T.A. 788, Counsel Stack Legal Research, https://law.counselstack.com/opinion/appeal-of-w-j-perry-corp-bta-1925.

Opinion

Related

Cite This Page — Counsel Stack