First National Bank of Rock Rapids v. Commissioner
6 B.T.A. 816
CourtUnited States Board of Tax Appeals
DecidedApril 13, 1927
DocketDocket No. 687
StatusPublished
Cited by1 cases
This text of 6 B.T.A. 816 (First National Bank of Rock Rapids 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
First National Bank of Rock Rapids v. Commissioner, 6 B.T.A. 816 (bta 1927).
Opinion
OPINION.
We have considered the evidence and are of the opinion that the amounts of $655.25 and $714 were payments of compensation for services rendered and are deductible in the year when paid.
Judgment will be entered for the petitioner on the issues raised after 15 days’ notice, under Rule 50.
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Related
First Nat'l Bank v. Commissioner
6 B.T.A. 816 (Board of Tax Appeals, 1927)
Cite This Page — Counsel Stack
Bluebook (online)
6 B.T.A. 816, Counsel Stack Legal Research, https://law.counselstack.com/opinion/first-national-bank-of-rock-rapids-v-commissioner-bta-1927.