Old Colony Trust Co. v. Commissioner
This text of 7 B.T.A. 648 (Old Colony Trust 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.
Opinion
[652]*652OPINION.
On the authority of the opinion of the Board in Providence & Worcester R. R. Co., 5 B. T. A. 1186, the action of the Commissioner in holding that the amount of tax paid by the American Woolen Co. upon the petitioner’s income was taxable income to him in the year in which paid is approved.
Reviewed by the Board.
Judgment will ~be entered for the respondent.
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Cite This Page — Counsel Stack
7 B.T.A. 648, 1927 BTA LEXIS 3134, Counsel Stack Legal Research, https://law.counselstack.com/opinion/old-colony-trust-co-v-commissioner-bta-1927.