Plainfield Grain Co. v. Commissioner

Board of Tax Appeals

Plainfield Grain Co. v. Commissioner

9 B.T.A. 446

CourtUnited States Board of Tax Appeals

DecidedDecember 1, 1927

DocketDocket No. 1420

StatusPublished

This text of 9 B.T.A. 446 (Plainfield Grain 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.

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Plainfield Grain Co. v. Commissioner, 9 B.T.A. 446 (bta 1927).

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Opinion

[447]*447OPINION.

Lope:

It will be noted that the Commissioner assessed additional taxes in the amoimt of $4,403.75, and later rebated $178.77 of that amount, leaving a deficiency in the amount of $4,224.98.

The only error assigned was that the Commissioner refused to grant special assessment under section 328 of the Revenue Act of 1918. On that issue there was no evidence offered further than that found in paragraph 5 of the findings of fact, and those facts are not sufficient within themselves to entitle petitioner to special assessment. (See section 327 (d) (1).)

The deficiency for 1919 is redetermined in the amoimt of $4,£24-98. Judgment will he entered accordingly.

Considered by TRussell, Smith, and Littleton.

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