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United States Board of Tax Appeals, 1924

Fitchburg Steam Engine Co. v. Commissioner

Fitchburg Steam Engine Co. v. Commissioner
United States Board of Tax Appeals · Decided December 23, 1924 · Ivins, Maequette, Korneu
1 B.T.A. 242; 1924 BTA LEXIS 207
Fitchburg Steam Engine Co. v. Commissioner

Opinion

Appeal of FITCHBURG STEAM ENGINE CO.
Fitchburg Steam Engine Co. v. Commissioner
Docket No. 433.
United States Board of Tax Appeals
1 B.T.A. 242; 1924 BTA LEXIS 207;
December 23, 1924, Decided Submitted December 10, 1924.
*207 Samuel Freedman, Esq., for the taxpayer.
Willis D. Nance, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.

*242 Before IVINS, KORNER, and MARQUETTE.

The taxpayer appealed from a deficiency in income and profits taxes found by the Commissioner against it for the fiscal year ended April 30, 1920.

Counsel presented a stipulation by which the parties agreed that the Board shall determine the deficiency in the sum of $23.31, upon which the Board hereby makes the following

DECISION.

The deficiency is determined to be $23.31 and the balance of the deficiency determined by the Commissioner is disallowed.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.