Appeal of Enke City Dye Works, Inc.
Appeal of Enke City Dye Works, Inc.
2 B.T.A. 378
Cases that cite this one
1 later published case cites this decision.
- Enke City Dye Works, Inc. 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
In this appeal it is clear that there was a change of ownership after March 3, 1917, and it is equally clear that an interest or control of fifty per cent or more remained in the owner of the predecessor business. The provisions of section 331 of the Eevenue Act of 1918 are therefore applicable, and, under this section, the taxpayer is not entitled to include the claimed item of good will in its invested capital.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.