Confectioner's Mercantile Agency v. Commissioner
Opinion
Appeal of Confectioner's Mercantile Agency Docket No. 766.
Submitted April 7, 1925; decided May 6, 1925.
David Berdon, Esq., for the taxpayer.
James T. Dortch, Esq., for the Commissioner.
Before James, Sternhagen, and Trussell.
The taxpayer is a New York corporation with principal offices at 438 Broadway, New York City. This appeal is from a deficiency in income and profits taxes for the year 1920 in the amount of $22,574.
05. The Commissioner made a reexamination of the books of the taxpayer.
As a result of this reexamination the Commissioner, on April 7, 1925, filed with the Board a statement that no deficiency in tax exists for the year 1920.
DECISION.
The deficiency determined by the Commissioner is disallowed.
Opinion
Before JAMES, STERNHAGEN, and TRUSSELL.
The taxpayer is a New York corporation with principal offices at 438 Broadway, New York City. This appeal is from a deficiency in income and profits taxes for the year 1920 in the amount of $22,574.05. The Commissioner made a reexamination of the books of the taxpayer.
As a result of this reexamination the Commissioner, on April 7, 1925, filed with the Board a statement that no deficiency in tax exists for the year 1920.
DECISION.
The deficiency determined by the Commissioner is disallowed.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.