Weissberger Moving & Storage Co. v. Commissioner
United States Board of Tax Appeals
Two existing corporations became affiliated on July 1, 1924. Held, separate returns were required for the two periods of 1924 before and after the date of affiliation, and that each of said periods was a taxable year within the meaning of section 200 (a) of the Revenue Act of 1924, for the purpose of applying to petitioner's income its net loss sustained in 1922.
1Opinion of the Court
WEISSBERGER MOVING & STORAGE COMPANY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Weissberger Moving & Storage Co. v. Commissioner
Docket No. 42780.
United States Board of Tax Appeals
26 B.T.A. 1375; 1932 BTA LEXIS 1155;
October 27, 1932, Promulgated
Two existing corporations became affiliated on July 1, 1924. Held, separate returns were required for the two periods of 1924 before and after the date of affiliation, and that each of said periods was a taxable year within the meaning of section 200 (a) of the Revenue Act of 1924, for the purpose of applying to petitioner's…
2Cases cited1 opinion
- Weissberger Moving & Storage Co. v. CommissionerUnited States Board of Tax Appeals · 1932