Appeal of W. J. Perry Corp.
Appeal of W. J. Perry Corp.
1 B.T.A. 788
Cases that cite this one
1 later published case cites this decision.
- W. J. Perry Corp. 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
The facts in this appeal are substantially the same as those in the Appeal of Joseph Emsheimer Insurance Agency, 1 B. T. A. 649. Approximately one-half of the net income of the taxpayer is ascribable primarily to the activities of subagents. Such income is not ascribable primarily to the activities of the principal stockholders of the taxpayer.
The determination of the Commissioner is approved.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.