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Confectioner's Mercantile Agency v. Commissioner

1 B.T.A. 1114, 1925 BTA LEXIS 2661
CourtUnited States Board of Tax Appeals
DecidedMay 6, 1925
DocketDocket No. 766.
StatusPublished

This text of 1 B.T.A. 1114 (Confectioner's Mercantile Agency 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
Confectioner's Mercantile Agency v. Commissioner, 1 B.T.A. 1114, 1925 BTA LEXIS 2661 (bta 1925).

Opinion

Appeal of CONFECTIONER'S MERCANTILE AGENCY.
Confectioner's Mercantile Agency v. Commissioner
Docket No. 766.
United States Board of Tax Appeals
1 B.T.A. 1114; 1925 BTA LEXIS 2661;
May 6, 1925, decided Submitted April 7, 1925.
*2661 David Berdon, Esq., for the taxpayer.
James T. Dortch, Esq., for the Commissioner.

Before JAMES, STERNHAGEN, and TRUSSELL.

The taxpayer is a New York corporation with principal offices at 438 Broadway, New York City. This appeal is from a deficiency in income and profits taxes for the year 1920 in the amount of $22,574.05. The Commissioner made a reexamination of the books of the taxpayer.

As a result of this reexamination the Commissioner, on April 7, 1925, filed with the Board a statement that no deficiency in tax exists for the year 1920.

DECISION.

The deficiency determined by the Commissioner is disallowed.

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Related

Appeal of Confectioner's Mercantile Agency
1 B.T.A. 1114 (Board of Tax Appeals, 1925)

Cite This Page — Counsel Stack

Bluebook (online)
1 B.T.A. 1114, 1925 BTA LEXIS 2661, Counsel Stack Legal Research, https://law.counselstack.com/opinion/confectioners-mercantile-agency-v-commissioner-bta-1925.