Legal Opinion

Cushman Chuck Co. v. Commissioner

United States Board of Tax Appeals

Decided September 22, 1927No. Docket Nos. 7812, 11480Published

1. Redetermination of profits taxes under section 328, Revenue Act of 1918 denied. 2. Redetermination under section 328, Revenue Act of 1918, of profits taxes determined under section 326 of said Act granted for the years 1919 and 1920.

1Opinion of the Court

CUSHMAN CHUCK CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Cushman Chuck Co. v. Commissioner

Docket Nos. 7812, 11480.

United States Board of Tax Appeals

8 B.T.A. 148; 1927 BTA LEXIS 2918;

September 22, 1927, Promulgated

1. Redetermination of profits taxes under section 328, Revenue Act of 1918 denied.

2. Redetermination under section 328, Revenue Act of 1918, of profits taxes determined under section 326 of said Act granted for the years 1919 and 1920.

Barry Mohun, Esq., for the petitioner.

A. George Bouchard, Esq., for the respondent.

LANSDON

These appeals are from deficiencies in…

2Cases cited4 opinions

  1. Herald-Despatch Co. v. CommissionerUnited States Board of Tax Appeals · 1926
  2. J. M. & M. S. Browning Co. v. CommissionerUnited States Board of Tax Appeals · 1927
  3. Shope Brick Co. v. CommissionerUnited States Board of Tax Appeals · 1927
  4. Cushman Chuck Co. v. CommissionerUnited States Board of Tax Appeals · 1927

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