Legal Opinion

Ewa Plantation Co. v. Commissioner

United States Board of Tax Appeals

Decided September 27, 1928No. Docket Nos. 19221, 23610Published

1. Decision in Kahuku Plantation Co.,12 B.T.A. 977, followed. 2. March 1, 1913, value of leasehold interests in sugar cane lands determined.

1Opinion of the Court

EWA PLANTATION CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Ewa Plantation Co. v. Commissioner

Docket Nos. 19221, 23610.

United States Board of Tax Appeals

13 B.T.A. 625; 1928 BTA LEXIS 3220;

September 27, 1928, Promulgated

1. Decision in Kahuku Plantation Co.,12 B.T.A. 977, followed.

2. March 1, 1913, value of leasehold interests in sugar cane lands determined.

A. A. Ballantine, Esq., S. Milton Simpson, Esq., and Bernard Knollenberg, Esq., for the petitioner.

M. N. Fisher, Esq., and L. C. Mitchell, Esq., for the respondent.

PHILLIPS

The Commissioner determined deficiencies in…

2Cases cited2 opinions

  1. Kahuku Plantation Co. v. CommissionerUnited States Board of Tax Appeals · 1928
  2. Ewa Plantation Co. v. CommissionerUnited States Board of Tax Appeals · 1928

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