Richards & Brennan Co. v. Commissioner
1 B.T.A. 972, 1925 BTA LEXIS 2725
Opinion
[973] DECISION.
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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Richards & Brennan Co. v. Commissioner, 1 B.T.A. 972, 1925 BTA LEXIS 2725 (bta 1925).
1 B.T.A. 972 (Richards & Brennan Co. v. Commissioner) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Appeal of Richards & Brennan Co.
1 B.T.A. 972 (Board of Tax Appeals, 1925)