J. B. Mosby & Co. v. Commissioner

Board of Tax Appeals

J. B. Mosby & Co. v. Commissioner

6 B.T.A. 722, 1927 BTA LEXIS 3421

CourtUnited States Board of Tax Appeals

DecidedApril 6, 1927

DocketDocket No. 2781.

StatusPublished

Cited by1 cases

This text of 6 B.T.A. 722 (J. B. Mosby & 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

J. B. Mosby & Co. v. Commissioner, 6 B.T.A. 722, 1927 BTA LEXIS 3421 (bta 1927).

Pincite

Opinion

[724]*724OPINION.

Lansdon :

The evidence is conclusive that substantially all of the stock of the petitioner and of the Richmond Holding Corporation was owned or controlled by closely affiliated interests. The two corporations were entitled to make a consolidated return for the taxable period and each of the taxable years in question. Appeal of Midland Refining Co., 2 B. T. A. 292; Appeal of Wright Cake Co., 2 B. T. A. 58.

Judgment for the petitioner will he entered on 10 days’ notice, under Rule 50.

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

[724]*724OPINION.

Lansdon :

The evidence is conclusive that substantially all of the stock of the petitioner and of the Richmond Holding Corporation was owned or controlled by closely affiliated interests. The two corporations were entitled to make a consolidated return for the taxable period and each of the taxable years in question. Appeal of Midland Refining Co., 2 B. T. A. 292; Appeal of Wright Cake Co., 2 B. T. A. 58.

Judgment for the petitioner will he entered on 10 days’ notice, under Rule 50.

Cite This Page — Counsel Stack

Bluebook (online)

6 B.T.A. 722, 1927 BTA LEXIS 3421, Counsel Stack Legal Research, https://law.counselstack.com/opinion/j-b-mosby-co-v-commissioner-bta-1927.

Opinion

Related

Cite This Page — Counsel Stack