Home/Board of Tax Appeals/F. C. West Corp. v. Commissioner

F. C. West Corp. v. Commissioner

4 B.T.A. 629, 1926 BTA LEXIS 2234
CourtUnited States Board of Tax Appeals
DecidedJuly 31, 1926
DocketDocket No. 6872.
StatusPublished

This text of 4 B.T.A. 629 (F. C. West Corp. 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
F. C. West Corp. v. Commissioner, 4 B.T.A. 629, 1926 BTA LEXIS 2234 (bta 1926).

Opinion

[633]*633OPINION.

Littleton:

In view of the evidence, petitioner’s income can not be ascribed primarily to the activities of the stockholders. We are of the opinion, however, from the evidence, that the petitioner should have been allowed a deduction of $7,500 as reasonable compensation for F. C. West, president.

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

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Bluebook (online)
4 B.T.A. 629, 1926 BTA LEXIS 2234, Counsel Stack Legal Research, https://law.counselstack.com/opinion/f-c-west-corp-v-commissioner-bta-1926.