Roessler & Hasslacher Chemical Co. v. Commissioner
United States Board of Tax Appeals
Where any distribution or apportionment of deductions is proper under section 240(d) of the Revenue Act of 1921, it is incumbent upon the petitioner to prove an apportionment which is as accurate as reasonably may be under the circumstances.
1Opinion of the Court
THE ROESSLER & HASSLACHER CHEMICAL COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Roessler & Hasslacher Chemical Co. v. Commissioner
Docket No. 34263.
United States Board of Tax Appeals
25 B.T.A. 915; 1932 BTA LEXIS 1457;
March 17, 1932, Promulgated
Where any distribution or apportionment of deductions is proper under section 240(d) of the Revenue Act of 1921, it is incumbent upon the petitioner to prove an apportionment which is as accurate as reasonably may be under the circumstances.
Lawrence A. Baker, Esq., Henry H. Elliott, Esq., and Henry Ravenel, Esq., for the…
2Cases cited3 opinions
- Broadway Strand Theatre Co. v. CommissionerUnited States Board of Tax Appeals · 1928
- Nowland Realty Co. v. CommissionerUnited States Board of Tax Appeals · 1929
- Roessler & Hasslacher Chemical Co. v. CommissionerUnited States Board of Tax Appeals · 1932