West 28th Street Corp. v. Commissioner
4 B.T.A. 147, 1926 BTA LEXIS 2364
Opinion
[149] OPINION.
The proofs amply sustain the petitioner’s contention that the corporations were affiliated during the year in question. The evidence clearly establishes the fact that the actual ownership of all stock in both corporations was in'George A. Potterton and his brother, John H. Potterton, or his estate, and the relative proportion of their ownership was substantially the same in each company.
Order of redetermination will be entered on 15 days' notice, under Bule 50.
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West 28th Street Corp. v. Commissioner, 4 B.T.A. 147, 1926 BTA LEXIS 2364 (bta 1926).
4 B.T.A. 147 (West 28th Street Corp. v. Commissioner) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Appeal of West 28th Street Corp.
4 B.T.A. 147 (Board of Tax Appeals, 1926)