Dakota Cent. Tel. Co. v. Commissioner
1 B.T.A. 1002, 1925 BTA LEXIS 2721
This text of 1 B.T.A. 1002 (Dakota Cent. Tel. Co. 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
Dakota Cent. Tel. Co. v. Commissioner, 1 B.T.A. 1002, 1925 BTA LEXIS 2721 (bta 1925).
Opinion
[1003]*1003DECISION.
The determination of the Commissioner is approved. The taxpayer failed to adduce satisfactory evidence to show that its invested capital as fixed by the Commissioner was incorrect.
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Related
Appeal of Dakota Central Telephone Co.
1 B.T.A. 1002 (Board of Tax Appeals, 1925)
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Bluebook (online)
1 B.T.A. 1002, 1925 BTA LEXIS 2721, Counsel Stack Legal Research, https://law.counselstack.com/opinion/dakota-cent-tel-co-v-commissioner-bta-1925.