Hilles & Jones Co. v. Commissioner

Board of Tax Appeals

Hilles & Jones Co. v. Commissioner

12 B.T.A. 1189, 1928 BTA LEXIS 3387

CourtUnited States Board of Tax Appeals

DecidedJuly 6, 1928

DocketDocket No. 12651.

StatusPublished

Cited by1 cases

This text of 12 B.T.A. 1189 (Hilles & Jones 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

Hilles & Jones Co. v. Commissioner, 12 B.T.A. 1189, 1928 BTA LEXIS 3387 (bta 1928).

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Opinion

[1190]*1190OPINION.

Morris:

The evidence adduced by the petitioner in support of its contention that there were abnormal conditions affecting its invested capital and income for the fiscal year ended June 30, 1919, and that it is, therefore, entitled to the relief provided for under the provisions of section 328 of the.Revenue Act of 1918, is clearly insufficient and we must, therefore, sustain the findings of the respondent in denying the petitioner the relief sought.

Judgment will be entered for the respondent.

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[1190]*1190OPINION.

Morris:

The evidence adduced by the petitioner in support of its contention that there were abnormal conditions affecting its invested capital and income for the fiscal year ended June 30, 1919, and that it is, therefore, entitled to the relief provided for under the provisions of section 328 of the.Revenue Act of 1918, is clearly insufficient and we must, therefore, sustain the findings of the respondent in denying the petitioner the relief sought.

Judgment will be entered for the respondent.

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Bluebook (online)

12 B.T.A. 1189, 1928 BTA LEXIS 3387, Counsel Stack Legal Research, https://law.counselstack.com/opinion/hilles-jones-co-v-commissioner-bta-1928.

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