Legal Opinion

Brownsville Ice & Storage Co. v. Commissioner

United States Board of Tax Appeals

Decided December 6, 1929No. Docket No. 28897Published

The petitioner was affiliated with the Brownsville Brewing Co. in the year 1922, and having filed a separate return for that year, the Commissioner did not err in determining its tax liability on the same basis for the taxable year.

1Opinion of the Court

BROWNSVILLE ICE & STORAGE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Brownsville Ice & Storage Co. v. Commissioner

Docket No. 28897.

United States Board of Tax Appeals

18 B.T.A. 439; 1929 BTA LEXIS 2041;

December 6, 1929, Promulgated

The petitioner was affiliated with the Brownsville Brewing Co. in the year 1922, and having filed a separate return for that year, the Commissioner did not err in determining its tax liability on the same basis for the taxable year.

John C. Hayes, Esq., for the petitioner.

H. Leroy Jones, Esq., for the respondent.

ARUNDELL

The Commissioner has…

2Cases cited1 opinion

  1. Brownsville Ice & Storage Co. v. CommissionerUnited States Board of Tax Appeals · 1929

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