Pittsburgh Knife & Forge Co. v. Commissioner

6 B.T.A. 1083, 1927 BTA LEXIS 3319
CourtUnited States Board of Tax Appeals
DecidedApril 29, 1927
DocketDocket No. 7464.
StatusPublished
Cited by1 cases

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

Opinion

[1084]*1084OPINION.

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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Related

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

Cite This Page — Counsel Stack

Bluebook (online)
6 B.T.A. 1083, 1927 BTA LEXIS 3319, Counsel Stack Legal Research, https://law.counselstack.com/opinion/pittsburgh-knife-forge-co-v-commissioner-bta-1927.