Samuel Bell & Sons v. Commissioner

Board of Tax Appeals

Samuel Bell & Sons v. Commissioner

22 B.T.A. 793

CourtUnited States Board of Tax Appeals

DecidedMarch 18, 1931

DocketDocket Nos. 38056, 41645, 41646, 41647, 45616

StatusPublished

This text of 22 B.T.A. 793 (Samuel Bell & Sons 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

Samuel Bell & Sons v. Commissioner, 22 B.T.A. 793 (bta 1931).

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Opinion

[798]*798OPINION.

Van Fossan:

The question in these cases is whether or not the minority stockholders, employees of the various companies, constitute the same interests as the majority stockholders. We had the same question presented on very similar facts in Baker Lumber Co., 21 B. T. A. 124, and M. W. S. Realty Co., 21 B. T. A. 133. In those cases we granted affiliation. See also Kile and Morgan Co., 41 Fed. (2d) 925. On the authority of those cases we hold the petitioning corporations were affiliated during all of the years in question, i. e., 1924, 1926, and 1927. The community of interest among the stockholders and the restrictive provisions on the stock were even stronger in the cases at bar than in the cited cases.

Judgment will be entered under Rule 50.

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[798]*798OPINION.

Van Fossan:

The question in these cases is whether or not the minority stockholders, employees of the various companies, constitute the same interests as the majority stockholders. We had the same question presented on very similar facts in Baker Lumber Co., 21 B. T. A. 124, and M. W. S. Realty Co., 21 B. T. A. 133. In those cases we granted affiliation. See also Kile and Morgan Co., 41 Fed. (2d) 925. On the authority of those cases we hold the petitioning corporations were affiliated during all of the years in question, i. e., 1924, 1926, and 1927. The community of interest among the stockholders and the restrictive provisions on the stock were even stronger in the cases at bar than in the cited cases.

Judgment will be entered under Rule 50.

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Bluebook (online)

22 B.T.A. 793, Counsel Stack Legal Research, https://law.counselstack.com/opinion/samuel-bell-sons-v-commissioner-bta-1931.