Ross v. Commissioner
United States Board of Tax Appeals
1. During the years 1934 to 1936, inclusive, the petitioner corporation, Ross Brothers Horse & Mule Co., was engaged in the business of conducting a public auction and otherwise selling horses and mules on a commission basis.
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1. During the years 1934 to 1936, inclusive, the petitioner corporation, Ross Brothers Horse & Mule Co., was engaged in the business of conducting a public auction and otherwise selling horses and mules on a commission basis. The petitioner, W. R. Ross, president and principal stockholder of the corporation, and several other officers of the corporation, bought and sold horses and mules, which purchases and sales were reflected by an account on the books of the corporation under the designation "W. R. Ross Mule Account." The petitioner corporation filed income tax returns reporting the income…
1Opinion of the Court
W. R. ROSS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
MARY CATHERINE ROSS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
ROSS BROTHERS HORSE & MULE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Ross v. Commissioner
Docket Nos. 94474, 94475, 94476, 98898.
United States Board of Tax Appeals
43 B.T.A. 1155; 1941 BTA LEXIS 1399;
March 27, 1941, Promulgated
1. During the years 1934 to 1936, inclusive, the petitioner corporation, Ross Brothers Horse & Mule Co., was engaged in the business of conducting a public auction and otherwise selling horses and…
2Cases cited1 opinion
- Ross v. CommissionerUnited States Board of Tax Appeals · 1941