Richards & Brennan Co. v. Commissioner

Board of Tax Appeals

Richards & Brennan Co. v. Commissioner

1 B.T.A. 972, 1925 BTA LEXIS 2725

CourtUnited States Board of Tax Appeals

DecidedApril 8, 1925

DocketDocket No. 36.

StatusPublished

This text of 1 B.T.A. 972 (Richards & Brennan 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

Richards & Brennan Co. v. Commissioner, 1 B.T.A. 972, 1925 BTA LEXIS 2725 (bta 1925).

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Opinion

[973]*973DECISION.

The motion of the taxpayer for a continuance and the motion of the Commissioner to dismiss are hereby denied.

The deficiency determined by the Commissioner is approved upon the ground that the taxpayer has not proven that it comes within the provisions of section 327 of the Revenue Act of 1918. It therefore has not proven that it is entitled to the special assessment provided for in section 328.

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[973]*973DECISION.

The motion of the taxpayer for a continuance and the motion of the Commissioner to dismiss are hereby denied.

The deficiency determined by the Commissioner is approved upon the ground that the taxpayer has not proven that it comes within the provisions of section 327 of the Revenue Act of 1918. It therefore has not proven that it is entitled to the special assessment provided for in section 328.

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1 B.T.A. 972, 1925 BTA LEXIS 2725, Counsel Stack Legal Research, https://law.counselstack.com/opinion/richards-brennan-co-v-commissioner-bta-1925.

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