Appeal of West 28th Street Corp.

Board of Tax Appeals

Appeal of West 28th Street Corp.

4 B.T.A. 147

CourtUnited States Board of Tax Appeals

DecidedJune 21, 1926

DocketDocket No. 6032

StatusPublished

Cited by1 cases

This text of 4 B.T.A. 147 (Appeal of West 28th Street 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 West 28th Street Corp., 4 B.T.A. 147 (bta 1926).

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Opinion

[149]*149OPINION.

GeaupneR:

The proofs amply sustain the petitioner’s contention that the corporations were affiliated during the year in question. The evidence clearly establishes the fact that the actual ownership of all stock in both corporations was in'George A. Potterton and his brother, John H. Potterton, or his estate, and the relative proportion of their ownership was substantially the same in each company.

Order of redetermination will be entered on 15 days' notice, under Bule 50.

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[149]*149OPINION.

GeaupneR:

The proofs amply sustain the petitioner’s contention that the corporations were affiliated during the year in question. The evidence clearly establishes the fact that the actual ownership of all stock in both corporations was in'George A. Potterton and his brother, John H. Potterton, or his estate, and the relative proportion of their ownership was substantially the same in each company.

Order of redetermination will be entered on 15 days' notice, under Bule 50.

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4 B.T.A. 147, Counsel Stack Legal Research, https://law.counselstack.com/opinion/appeal-of-west-28th-street-corp-bta-1926.

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