Pittsburgh Knife & Forge Co. v. Commissioner

6 B.T.A. 1083, 1927 BTA LEXIS 3319
United States Board of Tax Appeals·Decided April 29, 1927·No. Docket No. 7464.·Published·Cited by 1 cases

Opinion

[1084] OPINION.

Littleton :

Petitioner’s invested capital for 1918 should not have been reduced on account of the tentative tax computed upon the income for the year in determining the amount of current earnings available for the payment of dividends. Appeal of L. S. Ayers & Co., 1 B. T. A. 1135.

Judgment will T>e entered on 15 days' notice, under Rule 50.

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Pittsburgh Knife & Forge Co. v. Commissioner, 6 B.T.A. 1083, 1927 BTA LEXIS 3319 (bta 1927).

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Pittsburgh Knife & Forge Co. v. Commissioner
6 B.T.A. 1083 (Board of Tax Appeals, 1927)