Bank of London, etc. v. Commissioner

BANK OF LONDON & SOUTH AMERICA, LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Bank of London, etc. v. Commissioner

Docket Nos. 22015, 24282.

United States Board of Tax Appeals

17 B.T.A. 1263; 1929 BTA LEXIS 2159;

November 6, 1929, Promulgated

Charles Garside, Esq., for the petitioner.

J. L. Backstrom, Esq., and E. M. Niess, Esq., for the respondent.

MURDOCK

For the fiscal year ended January 31, 1919, the Commissioner notified the petitioner that its claim for abatement had been allowed in a certain amount and was rejected for $2,777.13. The proceeding as to this taxable period is…