Rothenberg & Co. v. Commissioner
1 B.T.A. 1197, 1925 BTA LEXIS 2636
This text of 1 B.T.A. 1197 (Rothenberg & 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
Rothenberg & Co. v. Commissioner, 1 B.T.A. 1197, 1925 BTA LEXIS 2636 (bta 1925).
Opinion
[1198]*1198DECISION.
The determination of the Commissioner is approved. No satisfactory evidence was introduced establishing any actual cash value for the good will or the services to be performed by Price in excess of the salary allowed him, as required by section 326 of the Revenue Acts of 1918 and 1921.
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Related
Appeal of Rothenberg & Co.
1 B.T.A. 1197 (Board of Tax Appeals, 1925)
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Bluebook (online)
1 B.T.A. 1197, 1925 BTA LEXIS 2636, Counsel Stack Legal Research, https://law.counselstack.com/opinion/rothenberg-co-v-commissioner-bta-1925.