United States Board of Tax Appeals, 1925

Appeal of Huff

United States Board of Tax Appeals · Decided January 31, 1925 · Ivins, Korner, Marquette

1 B.T.A. 542

Cases that cite this one

1 later published case cites this decision.

Huff, Andrews & Thomas v. Commissioner (United States Board of Tax Appeals 1925)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

*543DECISION.

The determination of the Commissioner with respect to the additional taxes for the year 1918 is disapproved. No evidence having been presented by the taxpayer as to the claimed right to special *544relief under sections 327 and 328 of the Revenue Act of 1918 for the years 1918, 1919 and 1920, the petition is dismissed with respect thereto. The amount of the deficiency to be assessed for the year 1918 will be settled on consent or on ten days’ notice under Rule 50.

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