Proprietors of Locks & Canals v. Commissioner

1 B.T.A. 242, 1924 BTA LEXIS 208
CourtUnited States Board of Tax Appeals
DecidedDecember 23, 1924
DocketDocket No. 299.
StatusPublished

This text of 1 B.T.A. 242 (Proprietors of Locks & Canals 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
Proprietors of Locks & Canals v. Commissioner, 1 B.T.A. 242, 1924 BTA LEXIS 208 (bta 1924).

Opinion

[243]*243DECISION.

The Board determines that the amount of the said taxpayer’s deficiency for the years 1919, 1920, and 1921, is $7,781.63, and the amount of the Commissioner’s deficiency appealed from is accordingly allowed in part and disallowed in part.

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Bluebook (online)
1 B.T.A. 242, 1924 BTA LEXIS 208, Counsel Stack Legal Research, https://law.counselstack.com/opinion/proprietors-of-locks-canals-v-commissioner-bta-1924.