St. Louis Nat'l Baseball Club v. Commissioner
United States Board of Tax Appeals
The petitioner and the Syracuse Baseball Club were not affiliated from January 1 to July 3, 1922, but were affiliated from July 3 to December 31, 1922. The corporations filed separate income-tax returns for the calendar year 1922 but a consolidated return for 1923 without in any wise requesting the Commissioner for permission to change the basis for the filing of returns. Held, that the tax liability for 1923 should be computed upon the basis of the consolidated return filed.
1Opinion of the Court
ST. LOUIS NATIONAL BASEBALL CLUB, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
St. Louis Nat'l Baseball Club v. Commissioner
Docket No. 26798.
United States Board of Tax Appeals
15 B.T.A. 1192; 1929 BTA LEXIS 2714;
March 30, 1929, Promulgated
The petitioner and the Syracuse Baseball Club were not affiliated from January 1 to July 3, 1922, but were affiliated from July 3 to December 31, 1922. The corporations filed separate income-tax returns for the calendar year 1922 but a consolidated return for 1923 without in any wise requesting the Commissioner for permission to change the…
2Cases cited1 opinion
- St. Louis Nat'l Baseball Club v. CommissionerUnited States Board of Tax Appeals · 1929