Huff, Andrews & Thomas v. Commissioner

Board of Tax Appeals

Huff, Andrews & Thomas v. Commissioner

1 B.T.A. 542, 1925 BTA LEXIS 2908

CourtUnited States Board of Tax Appeals

DecidedJanuary 31, 1925

DocketDocket No. 336.

StatusPublished

Cited by2 cases

This text of 1 B.T.A. 542 (Huff, Andrews & Thomas 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

Huff, Andrews & Thomas v. Commissioner, 1 B.T.A. 542, 1925 BTA LEXIS 2908 (bta 1925).

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Opinion

[543]*543DECISION.

The determination of the Commissioner with respect to the additional taxes for the year 1918 is disapproved. No evidence having been presented by the taxpayer as to the claimed right to special [544]*544relief under sections 327 and 328 of the Revenue Act of 1918 for the years 1918, 1919 and 1920, the petition is dismissed with respect thereto. The amount of the deficiency to be assessed for the year 1918 will be settled on consent or on ten days’ notice under Rule 50.

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[543]*543DECISION.

The determination of the Commissioner with respect to the additional taxes for the year 1918 is disapproved. No evidence having been presented by the taxpayer as to the claimed right to special [544]*544relief under sections 327 and 328 of the Revenue Act of 1918 for the years 1918, 1919 and 1920, the petition is dismissed with respect thereto. The amount of the deficiency to be assessed for the year 1918 will be settled on consent or on ten days’ notice under Rule 50.

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1 B.T.A. 542, 1925 BTA LEXIS 2908, Counsel Stack Legal Research, https://law.counselstack.com/opinion/huff-andrews-thomas-v-commissioner-bta-1925.

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