Excelsior Motor Mfg. & Supply Co. v. Commissioner
United States Board of Tax Appeals
In the light of the circumstances in this case, held, that the tax return filed for 1918 was not fraudulent and that the petitioners are not liable to the assessment of the penalty provided by the statute for the filing of a fraudulent return.
1Opinion of the Court
APPEAL OF EXCELSIOR MOTOR MANUFACTURING & SUPPLY CO., AND ARNOLD SCHWINN & CO.
Excelsior Motor Mfg. & Supply Co. v. Commissioner
Docket No. 4686.
United States Board of Tax Appeals
5 B.T.A. 582; 1926 BTA LEXIS 2842;
November 20, 1926, Decided
In the light of the circumstances in this case, held, that the tax return filed for 1918 was not fraudulent and that the petitioners are not liable to the assessment of the penalty provided by the statute for the filing of a fraudulent return.
John E. Hughes, Esq., for the petitioners.
Harold Allen, Esq., for the Commissioner.
SMITH
This is an appeal from the…
2Cases cited4 opinions
- Russel Wheel & Foundry Co. v. CommissionerUnited States Board of Tax Appeals · 1926
- Guarantee Constr. Co. v. CommissionerUnited States Board of Tax Appeals · 1925
- H. T. Cushman Mfg. Co. v. CommissionerUnited States Board of Tax Appeals · 1925
- Appeal of Excelsior Motor Manufacturing & Supply Co.United States Board of Tax Appeals · 1926