Rothenberg & Co. v. Commissioner
1 B.T.A. 1197, 1925 BTA LEXIS 2636
Opinion
[1198] DECISION.
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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Rothenberg & Co. v. Commissioner, 1 B.T.A. 1197, 1925 BTA LEXIS 2636 (bta 1925).
1 B.T.A. 1197 (Rothenberg & Co. v. Commissioner) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Appeal of Rothenberg & Co.
1 B.T.A. 1197 (Board of Tax Appeals, 1925)