Belmont Iron Works v. Commissioner
6 B.T.A. 722, 1927 BTA LEXIS 3420
CourtUnited States Board of Tax Appeals
DecidedApril 6, 1927
DocketDocket No. 10454.
StatusPublished
Cited by1 cases
This text of 6 B.T.A. 722 (Belmont Iron Works v. Commissioner) 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
Belmont Iron Works v. Commissioner, 6 B.T.A. 722, 1927 BTA LEXIS 3420 (bta 1927).
Opinion
OPINION.
The decision in this appeal is controlled by the decisión of the Board in the Appeal of L. S. Ayers & Co., 1 B. T. A. 1135, where it was held that in computing invested capital the earnings available for the payment of a dividend are not to be reduced by a theoretical or tentative tax.
Decision will be entered, on W days' notice, under Rule 50.
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Related
Belmont Iron Works v. Commissioner
6 B.T.A. 722 (Board of Tax Appeals, 1927)
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Bluebook (online)
6 B.T.A. 722, 1927 BTA LEXIS 3420, Counsel Stack Legal Research, https://law.counselstack.com/opinion/belmont-iron-works-v-commissioner-bta-1927.