Kennemer v. Commissioner
United States Board of Tax Appeals
Respondent's determination that the individual petitioners received taxable distributions in liquidation in 1929, under the Revenue Act of 1928, section 115(c), and that the corporate petitioner was the owner and operator of a certain business, and, therefore, the proper taxpayer of the income taxes arising upon the income of that business for the taxable period, for which the pending deficiency was determined against it, is sustained.
1Opinion of the Court
W. F. KENNEMER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
M. D. KENNEMER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
SERVICE ICE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
H. C. KENNEMER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Kennemer v. Commissioner
Docket Nos. 67675, 67676, 67677, 67682.
United States Board of Tax Appeals
35 B.T.A. 415; 1937 BTA LEXIS 879;
February 8, 1937, Promulgated
Respondent's determination that the individual petitioners received taxable distributions in liquidation in 1929, under the…
2Cases cited1 opinion
- Kennemer v. CommissionerUnited States Board of Tax Appeals · 1937