Legal Opinion

Continental Products Co. v. Commissioner

United States Board of Tax Appeals

Decided September 23, 1931No. Docket Nos. 5057, 20050, 21842, 28733Published

Special assessment denied.

1Opinion of the Court

CONTINENTAL PRODUCTS COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Continental Products Co. v. Commissioner

Docket Nos. 5057, 20050, 21842, 28733.

United States Board of Tax Appeals

24 B.T.A. 119; 1931 BTA LEXIS 1692;

September 23, 1931, Promulgated

Special assessment denied.

W. R. Brown, Esq., for the petitioner.

Eugene Meacham, Esq., and C. E. Lowery, Esq., for the respondent.

LANSDON

OPINION.

LANSDON: These are proceedings under Rule 62(b) of the Board's rules of practice. The hearing in the first instance, which was had on January 21, 1930, was limited by order of the Board…

2Cases cited9 opinions

  1. Mesta Machine Co. v. CommissionerUnited States Board of Tax Appeals · 1928
  2. Continental Products Co. v. CommissionerUnited States Board of Tax Appeals · 1930
  3. Viscose Co. v. CommissionerUnited States Board of Tax Appeals · 1926
  4. Clarence Whitman & Sons, Inc. v. CommissionerUnited States Board of Tax Appeals · 1928
  5. D. N. & E. Walter & Co. v. CommissionerUnited States Board of Tax Appeals · 1926

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