Zenith Real Estate Trust v. Commissioner
21 B.T.A. 656, 1930 BTA LEXIS 1813
CourtUnited States Board of Tax Appeals
DecidedDecember 12, 1930
DocketDocket No. 41412.
StatusPublished
Cited by1 cases
This text of 21 B.T.A. 656 (Zenith Real Estate Trust 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
Zenith Real Estate Trust v. Commissioner, 21 B.T.A. 656, 1930 BTA LEXIS 1813 (bta 1930).
Opinion
[661]*661OPINION.
The facts herein are not materially different from the facts in Russell Tyson et al., Trustees, 20 B. T. A. 597. Upon the authority of the decision therein, the petitioner is held to constitute an association and is taxable as a corporation.
Reviewed by the Board.
Judgment will be entered for the respondent.
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Related
Zenith Real Estate Trust v. Commissioner
21 B.T.A. 656 (Board of Tax Appeals, 1930)
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Bluebook (online)
21 B.T.A. 656, 1930 BTA LEXIS 1813, Counsel Stack Legal Research, https://law.counselstack.com/opinion/zenith-real-estate-trust-v-commissioner-bta-1930.