Matteawan Mfg. Co. v. Commissioner
United States Board of Tax Appeals
1. The so-called tentative return, for the taxable year 1918, filed by the petitioner on or about March 15, 1919, is not the return contemplated to be filed by the provisions of section 239 of the Revenue Act of 1918. Appeal of Dallas Brass & Copper Co.,3 B.T.A. 856. 2. The consolidated return, for the taxable year 1918, filed by the petitioner and the Henderson Estate Co. on or about May 9, 1919, made in accordance with sections 239 and 240(a) of the Revenue Act of 1918, is…
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1. The so-called tentative return, for the taxable year 1918, filed by the petitioner on or about March 15, 1919, is not the return contemplated to be filed by the provisions of section 239 of the Revenue Act of 1918. Appeal of Dallas Brass & Copper Co.,3 B.T.A. 856. 2. The consolidated return, for the taxable year 1918, filed by the petitioner and the Henderson Estate Co. on or about May 9, 1919, made in accordance with sections 239 and 240(a) of the Revenue Act of 1918, is the return required by law of each of the corporations whose net income and deductions are included therein. Appeal of…
1Opinion of the Court
APPEAL OF MATTEAWAN MANUFACTURING COMPANY.
Matteawan Mfg. Co. v. Commissioner
Docket No. 7923.
United States Board of Tax Appeals
4 B.T.A. 953; 1926 BTA LEXIS 2126;
September 23, 1926, Decided
1. The so-called tentative return, for the taxable year 1918, filed by the petitioner on or about March 15, 1919, is not the return contemplated to be filed by the provisions of section 239 of the Revenue Act of 1918. Appeal of Dallas Brass & Copper Co.,3 B.T.A. 856.
2. The consolidated return, for the taxable year 1918, filed by the petitioner and the Henderson Estate Co. on or about May 9, 1919, made in…
2Cases cited4 opinions
- F. A. Hall Co. v. CommissionerUnited States Board of Tax Appeals · 1926
- Dallas Brass & Copper Co. v. CommissionerUnited States Board of Tax Appeals · 1926
- Matteawan Mfg. Co. v. CommissionerUnited States Board of Tax Appeals · 1926
- National Tank & Export Co. v. CommissionerUnited States Board of Tax Appeals · 1926