New Orleans Land Co. v. Commissioner
United States Board of Tax Appeals
Held, that in the circumstances herein the city of New Orleans owed no money to petitioner at any time material to the issue in controversy and that no payment made to petitioner was interest on an obligation of such city.
1Opinion of the Court
NEW ORLEANS LAND COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
New Orleans Land Co. v. Commissioner
Docket No. 48003.
United States Board of Tax Appeals
29 B.T.A. 35; 1933 BTA LEXIS 1014;
September 14, 1933, Promulgated
Held, that in the circumstances herein the city of New Orleans owed no money to petitioner at any time material to the issue in controversy and that no payment made to petitioner was interest on an obligation of such city.
Arthur A, Moreno, Esq., for the petitioner.
Warren F. Wattles, Esq., for the respondent.
LANSDON
OPINION.
LANSDON: The respondent has…
2Cases cited1 opinion
- New Orleans Land Co. v. CommissionerUnited States Board of Tax Appeals · 1933