Rice-Sturtevant Auto. Co. v. Commissioner
United States Board of Tax Appeals
The evidence is held insufficient to establish that a business was not carried on by the petitioner corporation, as determined by the respondent.
1Opinion of the Court
RICE-STURTEVANT AUTOMOBILE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Rice-Sturtevant Auto. Co. v. Commissioner
Docket No. 6597.
United States Board of Tax Appeals
6 B.T.A. 793; 1927 BTA LEXIS 3398;
April 13, 1927, Promulgated
The evidence is held insufficient to establish that a business was not carried on by the petitioner corporation, as determined by the respondent.
P. J. O'Connor, Esq., for the petitioner.
D. W. Green, Esq., for the respondent.
PHILLIPS
Petitioner appeals from the determination by the Commissioner of a deficiency of $4,161.84 in income and profits tax for…
2Cases cited1 opinion
- Rice-Sturtevant Auto. Co. v. CommissionerUnited States Board of Tax Appeals · 1927