West 28th Street Corp. v. Commissioner

Board of Tax Appeals

West 28th Street Corp. v. Commissioner

4 B.T.A. 147, 1926 BTA LEXIS 2364

CourtUnited States Board of Tax Appeals

DecidedJune 21, 1926

DocketDocket No. 6032.

StatusPublished

This text of 4 B.T.A. 147 (West 28th Street 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

West 28th Street Corp. v. Commissioner, 4 B.T.A. 147, 1926 BTA LEXIS 2364 (bta 1926).

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Opinion

[149]*149OPINION.

GeaupneR:

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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[149]*149OPINION.

GeaupneR:

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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Bluebook (online)

4 B.T.A. 147, 1926 BTA LEXIS 2364, Counsel Stack Legal Research, https://law.counselstack.com/opinion/west-28th-street-corp-v-commissioner-bta-1926.

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