Home Bldg. & Sav. Co. v. Commissioner
United States Board of Tax Appeals
Petitioner held not a building and loan association entitled to exemption from taxation during the years 1918, 1919, 1920, 1921, 1922, and 1923 in the meaning of section 231(4) of the Revenue Acts of 1918 and 1921.
1Opinion of the Court
HOME BUILDING & SAVINGS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Home Bldg. & Sav. Co. v. Commissioner
Docket No. 11898.
United States Board of Tax Appeals
12 B.T.A. 289; 1928 BTA LEXIS 3566;
June 1, 1928, Promulgated
Petitioner held not a building and loan association entitled to exemption from taxation during the years 1918, 1919, 1920, 1921, 1922, and 1923 in the meaning of section 231(4) of the Revenue Acts of 1918 and 1921.
L. L. Hamby, Esq., for the petitioner.
J. Arthur Adams, Esq., for the respondent.
SIEFKIN
This is a proceeding for the redetermination of deficiencies…
2Cases cited4 opinions
- Lilley Building & Loan Co. v. MillerDistrict Court, S.D. Ohio · 1922
- Johnstown Bldg. & Loan Ass'n. v. CommissionerUnited States Board of Tax Appeals · 1927
- Broadview Sav. & Loan Co. v. CommissionerUnited States Board of Tax Appeals · 1928
- Home Bldg. & Sav. Co. v. CommissionerUnited States Board of Tax Appeals · 1928