Rice-Sturtevant Auto. Co. v. Commissioner
United States Board of Tax Appeals
The evidence is held insufficient to establish that a business was not carried on by the petitioner corporation, as determined by the respondent.
1Opinion of the Court
*794OPINION.
Phillips :
The sole question at issue is whether or not a partnership was formed' on July 31, 1919, which took over the assets and liabilities of the corporation other than its real estate and real estate liability, and thereafter operated the business of selling Ford cars, parts, and service. There was introduced as a part of the evidence a bill of sale, dated July 31, 1919, and a certified copy of the certificate filed in the office of the Eecorder of Deeds, County of Jackson, Missouri, showing the change of name. The only other evidence is the testimony of one of the two…
2Cited by2 opinions
- Rice-Sturtevant Auto. Co. v. CommissionerUnited States Board of Tax Appeals · 1927
- Wass & Stinson Canning Co. v. CommissionerUnited States Tax Court · 1945