Ft. Cumberland Hotel Co. v. Commissioner

Board of Tax Appeals

Ft. Cumberland Hotel Co. v. Commissioner

1 B.T.A. 1256, 1925 BTA LEXIS 2608

CourtUnited States Board of Tax Appeals

DecidedMay 26, 1925

DocketDocket No. 2067.

StatusPublished

This text of 1 B.T.A. 1256 (Ft. Cumberland Hotel 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

Ft. Cumberland Hotel Co. v. Commissioner, 1 B.T.A. 1256, 1925 BTA LEXIS 2608 (bta 1925).

Pincite

Opinion

[1258]*1258OPINION.

Love:

There is no evidence in the record which controverts the written statement of H. B. Mabson that he had bought the stock of the Hotel Windsor Operating Company; or that the certificates for such stock were made to him and endorsed by him in blank; or the affidavit made by him that he owned all of said stock.

In the absence of evidence to the contrary, the legal presumption is that the record owner of corporation stock is the owner of and con-i’,rols the same.

Free access — add to your briefcase to read the full text and ask questions with AI

[1258]*1258OPINION.

Love:

There is no evidence in the record which controverts the written statement of H. B. Mabson that he had bought the stock of the Hotel Windsor Operating Company; or that the certificates for such stock were made to him and endorsed by him in blank; or the affidavit made by him that he owned all of said stock.

In the absence of evidence to the contrary, the legal presumption is that the record owner of corporation stock is the owner of and con-i’,rols the same.

Cite This Page — Counsel Stack

Bluebook (online)

1 B.T.A. 1256, 1925 BTA LEXIS 2608, Counsel Stack Legal Research, https://law.counselstack.com/opinion/ft-cumberland-hotel-co-v-commissioner-bta-1925.

Opinion

Related

Cite This Page — Counsel Stack