Legal Opinion

Viscose Co. v. Commissioner

United States Board of Tax Appeals

Decided January 26, 1926No. Docket No. 3164Published

Taxpayer is entitled to have its profits tax computed under the provisions of section 210 of the Revenue Act of 1917 and section 328 of the Revenue Act of 1918.

1Opinion of the Court

APPEAL OF THE VISCOSE CO.

Viscose Co. v. Commissioner

Docket No. 3164.

United States Board of Tax Appeals

3 B.T.A. 444; 1926 BTA LEXIS 2657;

January 26, 1926, Decided Submitted July 16, 1925.

Taxpayer is entitled to have its profits tax computed under the provisions of section 210 of the Revenue Act of 1917 and section 328 of the Revenue Act of 1918.

Virgil Y. Moore, Andrew T. Smith, and Richard E. Dwight, Esqs., for the taxpayer.

A. H. Fast, Esq., for the Commissioner.

LANSDON

Before STERNHAGEN, LANSDON, and LOVE.

This is an appeal from the determination of a deficiency in income and profits taxes for…

2Cases cited2 opinions

  1. Mitchel v. CommissionerUnited States Board of Tax Appeals · 1924
  2. Viscose Co. v. CommissionerUnited States Board of Tax Appeals · 1926

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