Thomas Cusack Co. v. Commissioner

THOMAS CUSACK CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Thomas Cusack Co. v. Commissioner

Docket No. 16464.

United States Board of Tax Appeals

17 B.T.A. 1105; 1929 BTA LEXIS 2186;

October 28, 1929, Promulgated

Camden R. McAtee, Esq., for the petitioner.

C. H. Curl, Esq., and J. W. Carpenter, Esq., for the respondent.

MURDOCK

OPINION.

MURDOCK: Counsel for the petitioner contended that the issue in the present case was res adjudicata, and in support of such contention he offered in evidence the entire proceeding before this Board in the case of Thomas Cusack Co., Docket No. 1987,…