Carlton Bldg. Co. v. Commissioner

CARLTON BUILDING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Carlton Bldg. Co. v. Commissioner

Docket No. 68540.

United States Board of Tax Appeals

29 B.T.A. 599; 1933 BTA LEXIS 914;

December 19, 1933, Promulgated

Respondent's determinations of deficiency fraud penalty and interest affirmed.

Charles Rosenbaum, Esq., for the petitioner.

Nathan Gammon, Esq., for the respondent.

LANSDON

OPINION.

LANSDON: The petitioner is a Colorado corporation with its principal office at Denver. The respondent has determined a deficiency in income tax for the year 1926 in the amount of…