Smith v. Commissioner
4 B.T.A. 514, 1926 BTA LEXIS 2265
Procedural entryThis page is a short order in Smith v. Commissioner. Read the opinion of the Court — 4 B.T.A. 385 →
Opinion
[516]*516OPINION.
: The facts in this appeal are identical with the facts in the Appeal of John B. Nordholt, decided this day, ante, 509, and for the reasons set forth in the opinion in that appeal, the penalty involved herein should be reduced to 25 per cent of the tax. In all other respects the determination of the Commissioner is approved.
Order of redetermination will be entered on 15 days' notice, wider Rule 50.
Free access — add to your briefcase to read the full text and ask questions with AI
Smith v. Commissioner, 4 B.T.A. 514, 1926 BTA LEXIS 2265 (bta 1926).
4 B.T.A. 514 (Smith v. Commissioner) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Appeal of Smith
4 B.T.A. 514 (Board of Tax Appeals, 1926)