Hilles & Jones Co. v. Commissioner

Board of Tax Appeals

Hilles & Jones Co. v. Commissioner

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

United States Board of Tax Appeals·Decided July 6, 1928·No. Docket No. 12651.·Published·Cited by 1 cases

Opinion

[1190] OPINION.

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.

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

[1190] OPINION.

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.

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

Pincite

12 B.T.A. 1189 (Hilles & Jones Co. v. Commissioner) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

Related