Waimanalo Sugar Co. v. Commissioner

WAIMANALO SUGAR CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Waimanalo Sugar Co. v. Commissioner

Docket No. 24879.

United States Board of Tax Appeals

13 B.T.A. 323; 1928 BTA LEXIS 3274;

September 10, 1928, Promulgated

W. W. Spalding, Esq., for the petitioner.

M. N. Fisher, Esq., and L. C. Mitchell, Esq., for the respondent.

PHILLIPS

PHILLIPS: The findings of fact and opinion of the Board in this case were promulgated on July 9, 1928, and followed the findings of fact and decision of the Board in a companion case, Kahuku Plantation Co.,12 B.T.A. 977. In this proceeding, as in that…