Seaboard Small Loan Corp. v. Commissioner
42 B.T.A. 715, 1940 BTA LEXIS 958
United States Board of Tax Appeals·Decided September 24, 1940·No. Docket No. 98375.·Published·Cited by 1 cases
Opinion
[719] OPINION.
The questions raised in this proceeding were recently considered by the Circuit Court of Appeals for the First Circuit in [720] the 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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Seaboard Small Loan Corp. v. Commissioner, 42 B.T.A. 715, 1940 BTA LEXIS 958 (bta 1940).
42 B.T.A. 715 (Seaboard Small Loan Corp. v. Commissioner) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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Seaboard Small Loan Corp. v. Commissioner
42 B.T.A. 715 (Board of Tax Appeals, 1940)