Citizens Water Works, Inc. v. Commissioner

CITIZENS WATER WORKS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Citizens Water Works, Inc. v. Commissioner

Docket Nos. 61147, 68579, 73546.

United States Board of Tax Appeals

33 B.T.A. 201; 1935 BTA LEXIS 789;

October 15, 1935, Promulgated

The petitioner, a private corporation furnishing water to the city of Litchfield, Illinois, and its inhabitants and industries, under its contract with the city dated March 20, 1924, is not exempt from Federal taxation for the years 1929, 1930, and 1931.

Harry C. Stuttle, Esq., and G. H. Moore, Esq., for the petitioner.

C. A. Ray, Esq., for…