Angier Corp. v. Commissioner
United States Board of Tax Appeals
1. The petitioner held not liable for the taxes due from Angier Mills for the years 1917 and 1918, and from the Mansfield Co. for the year 1918 and the period January 1 to March 31, 1920. 2. The petitioner held liable for the taxes due from Angier Mills for the year 1920, computed on the basis of the net income properly assignable to that company.
1Opinion of the Court
ANGIER CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Angier Corp. v. Commissioner
Docket No. 25960.
United States Board of Tax Appeals
17 B.T.A. 1376; 1929 BTA LEXIS 2144;
November 8, 1929, Promulgated
1. The petitioner held not liable for the taxes due from Angier Mills for the years 1917 and 1918, and from the Mansfield Co. for the year 1918 and the period January 1 to March 31, 1920.
2. The petitioner held liable for the taxes due from Angier Mills for the year 1920, computed on the basis of the net income properly assignable to that company.
George T. Weitzel, Esq.,…
2Cases cited1 opinion
- Angier Corp. v. CommissionerUnited States Board of Tax Appeals · 1929