Langley & Michaels Co. v. Commissioner

LANGLEY & MICHAELS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Langley & Michaels Co. v. Commissioner

Docket No. 6420.

United States Board of Tax Appeals

9 B.T.A. 1020; 1928 BTA LEXIS 4305;

January 3, 1928, Promulgated

Warren Olney, Jr., Esq., and Edwin S. Pillsbury, Esq., for the petitioner.

T. M. Mather, Esq., for the respondent.

MARQUETTE

MARQUETTE: This proceeding is for the redetermination of a deficiency in income and profits tax for the year 1920 in the amount of $2,287.43. Only so much of the deficiency is in controversy as arises from the exclusion from the petitioner's…