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United States Board of Tax Appeals, 1925

Confectioner's Mercantile Agency v. Commissioner

Confectioner's Mercantile Agency v. Commissioner
United States Board of Tax Appeals · Decided May 6, 1925 · Docket No. 766. · James, Trttssell, Sternhagen
1 B.T.A. 1114; 1925 BTA LEXIS 2661
Confectioner's Mercantile Agency v. Commissioner

Opinion

Appeal of CONFECTIONER'S MERCANTILE AGENCY.
Confectioner's Mercantile Agency v. Commissioner
Docket No. 766.
United States Board of Tax Appeals
1 B.T.A. 1114; 1925 BTA LEXIS 2661;
May 6, 1925, decided Submitted April 7, 1925.
*2661 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.

Case-law data current through September 30, 2026. Source: CourtListener bulk data.