Nachman Spring-Filled Co. v. Commissioner
12 B.T.A. 372, 1928 BTA LEXIS 3548
United States Board of Tax Appeals·Decided June 5, 1928·No. Docket Nos. 7902, 7903.·Published·Cited by 1 cases
Opinion
[374] OPINION.
We are of the opinion that substantially all of the stock of the petitioners was, during the period from August 1, 1919» to December 31, 1919, owned by the same interests, within the meaning of the provisions of section 240 (b) of the Revenue Act of 1918. See Harbour-Longmire Co., 7 B. T. A. 314. The Commissioner’s determination is, therefore, approved.
Judgment will be entered for the respondent.
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Nachman Spring-Filled Co. v. Commissioner, 12 B.T.A. 372, 1928 BTA LEXIS 3548 (bta 1928).
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Nachman Spring-Filled Co. v. Commissioner
12 B.T.A. 372 (Board of Tax Appeals, 1928)