Nachman Spring-Filled Co. v. Commissioner

Board of Tax Appeals

Nachman Spring-Filled Co. v. Commissioner

12 B.T.A. 372, 1928 BTA LEXIS 3548

CourtUnited States Board of Tax Appeals

DecidedJune 5, 1928

DocketDocket Nos. 7902, 7903.

StatusPublished

Cited by1 cases

This text of 12 B.T.A. 372 (Nachman Spring-Filled 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

Nachman Spring-Filled Co. v. Commissioner, 12 B.T.A. 372, 1928 BTA LEXIS 3548 (bta 1928).

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Opinion

[374]*374OPINION.

Love:

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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[374]*374OPINION.

Love:

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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12 B.T.A. 372, 1928 BTA LEXIS 3548, Counsel Stack Legal Research, https://law.counselstack.com/opinion/nachman-spring-filled-co-v-commissioner-bta-1928.

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