Appeal of Richards & Brennan Co.
Appeal of Richards & Brennan Co.
1 B.T.A. 972
Cases that cite this one
1 later published case cites this decision.
- Richards & Brennan Co. 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 motion of the taxpayer for a continuance and the motion of the Commissioner to dismiss are hereby denied.
The deficiency determined by the Commissioner is approved upon the ground that the taxpayer has not proven that it comes within the provisions of section 327 of the Revenue Act of 1918. It therefore has not proven that it is entitled to the special assessment provided for in section 328.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.