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United States Board of Tax Appeals, 1925

Winona Malting Co. v. Commissioner

Winona Malting Co. v. Commissioner
United States Board of Tax Appeals · Decided March 30, 1925 · Smith, Teussell, Maequette
1 B.T.A. 909; 1925 BTA LEXIS 2753
Winona Malting Co. v. Commissioner

Opinion

Appeal of WINONA MALTING CO.
Winona Malting Co. v. Commissioner
Docket No. 1466.
United States Board of Tax Appeals
1 B.T.A. 909; 1925 BTA LEXIS 2753;
March 30, 1925, decided Submitted March 19, 1925.
*2753 Charles H. Preston, C.P.A., for the taxpayer.
Ellis W. Manning, Esq., for the Commissioner.

*909 Before MARQUETTE, SMITH, and TRUSSELL.

This appeal came on for hearing on March 19, 1925. It involves a deficiency in tax for the fiscal year ended August 31, 1920, in the amount of $190.29. Upon leave granted, the Commissioner filed an amended answer admitting the allegations of the petition and that no deficiency in tax exists for the taxable year in question.

*910 DECISION.

The deficiency determined by the Commissioner is disallowed.

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