Florida Grocery Co. v. Commissioner

Board of Tax Appeals

Florida Grocery Co. v. Commissioner

1 B.T.A. 412, 1925 BTA LEXIS 2935

CourtUnited States Board of Tax Appeals

DecidedJanuary 28, 1925

DocketDocket No. 151.

StatusPublished

This text of 1 B.T.A. 412 (Florida Grocery 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

Florida Grocery Co. v. Commissioner, 1 B.T.A. 412, 1925 BTA LEXIS 2935 (bta 1925).

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Opinion

[413]*413DECISION.

The Board determines that from January 1, 1917, to May 28, 1917, the Florida Grocery Co. was a joint venture and should be taxed as a corporation from May 28, 1917, and that in computing net income for the year 1917 the amounts of $20 and $17.50, set forth in the findings of fact, should be excluded. The determination of the Commissioner is disapproved in part and the amount of the deficiency to be assessed will be settled on consent or on seven days’ notice under Rule 50.

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[413]*413DECISION.

The Board determines that from January 1, 1917, to May 28, 1917, the Florida Grocery Co. was a joint venture and should be taxed as a corporation from May 28, 1917, and that in computing net income for the year 1917 the amounts of $20 and $17.50, set forth in the findings of fact, should be excluded. The determination of the Commissioner is disapproved in part and the amount of the deficiency to be assessed will be settled on consent or on seven days’ notice under Rule 50.

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Bluebook (online)

1 B.T.A. 412, 1925 BTA LEXIS 2935, Counsel Stack Legal Research, https://law.counselstack.com/opinion/florida-grocery-co-v-commissioner-bta-1925.

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