Carnation Milk Products Co. v. Commissioner

CARNATION MILK PRODUCTS CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Carnation Milk Products Co. v. Commissioner

Docket No. 22495.

United States Board of Tax Appeals

15 B.T.A. 556; 1929 BTA LEXIS 2838;

February 21, 1929, Promulgated

J. S. Y. Ivins, Esq., for the petitioner.

L. A. Luce, Esq., for the respondent.

STERNHAGEN

OPINION.

STERNHAGEN: After the denial by the Board of petitioner's motion for judgment in , the petitioner herein, being a Delaware corporation, filed a new motion for judgment, because the legal effect of several more recent decisions of the Board was said to…