Journal of Accountancy v. Commissioner
United States Board of Tax Appeals
The petitioner is not a corporation organized and operated exclusively for scientific, literary or educational purposes. Its only stockholder, the American Institute of Accountants, is a private stockholder within the meaning of section 231(6) of the Revenue Act of 1921.
1Opinion of the Court
JOURNAL OF ACCOUNTANCY, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Journal of Accountancy v. Commissioner
Docket No. 15946.
United States Board of Tax Appeals
16 B.T.A. 1260; 1929 BTA LEXIS 2414;
June 29, 1929, Promulgated
The petitioner is not a corporation organized and operated exclusively for scientific, literary or educational purposes. Its only stockholder, the American Institute of Accountants, is a private stockholder within the meaning of section 231(6) of the Revenue Act of 1921.
Spencer Gordon, Esq., and Fontaine C. Bradley, Esq., for the petitioner.
A. H. Murray,…
2Cases cited1 opinion
- Journal of Accountancy v. CommissionerUnited States Board of Tax Appeals · 1929