Seaboard Small Loan Corp. v. Commissioner

Board of Tax Appeals

Seaboard Small Loan Corp. v. Commissioner

42 B.T.A. 715, 1940 BTA LEXIS 958

CourtUnited States Board of Tax Appeals

DecidedSeptember 24, 1940

DocketDocket No. 98375.

StatusPublished

Cited by1 cases

This text of 42 B.T.A. 715 (Seaboard Small Loan Corp. 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

Seaboard Small Loan Corp. v. Commissioner, 42 B.T.A. 715, 1940 BTA LEXIS 958 (bta 1940).

Pincite

Opinion

[719]*719OPINION.

Keen:

The questions raised in this proceeding were recently considered by the Circuit Court of Appeals for the First Circuit in [720]*720the case of Noteman v. Welch, 108 Fed. (2d) 206 (December 22, 1939), affirming 24 Fed. Supp. 437, and decided contrary to the contentions of tbe petitioner.

On tbe authority of that case and because of tbe reasons therein given,

Decision will he entered for respondent.

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