Automatic Fire Alarm Co. v. Commissioner

AUTOMATIC FIRE ALARM CO. OF NEW YORK AND AUTOMATIC FIRE ALARM CO. OF DELAWARE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Automatic Fire Alarm Co. v. Commissioner

Docket No. 10292.

United States Board of Tax Appeals

13 B.T.A. 1195; 1928 BTA LEXIS 3099;

October 23, 1928, Promulgated

George Cotton Comstock, Esq., for the petitioners.

Frank Easby-Smith, Esq., for the respondent.

PHILLIPS

PHILLIPS: The Commissioner of Internal Revenue, under date of October 26, 1925, notified the petitioner, Automatic Fire Alarm Co. of New York (hereinafter referred to as the New York company) that he…