Leszczynski v. Commissioner
United States Board of Tax Appeals
The organization herein held to be an association within the meaning of the revenue acts and is taxable as a corporation.
1Opinion of the Court
EDWARD LESZCZYNSKI, TRUSTEE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Leszczynski v. Commissioner
Docket No. 44586.
United States Board of Tax Appeals
29 B.T.A. 551; 1933 BTA LEXIS 923;
December 14, 1933, Promulgated
The organization herein held to be an association within the meaning of the revenue acts and is taxable as a corporation.
O. W. Lyngklip, C.P.A., for the petitioner.
James K. Polk, Esq., for the respondent.
MARQUETTE
The respondent has determined the following deficiencies in income tax for the following calendar years:
1924
$396.66
1925
885.30
1926
775.38
1927
1,256.78
The one…
2Cases cited1 opinion
- Leszczynski v. CommissionerUnited States Board of Tax Appeals · 1933