Appeal of West 28th Street Corp.
Cases that cite this one
1 later published case cites this decision.
- West 28th Street Corp. v. Commissioner (United States Board of Tax Appeals 1926)
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 proofs amply sustain the petitioner’s contention that the corporations were affiliated during the year in question. The evidence clearly establishes the fact that the actual ownership of all stock in both corporations was in'George A. Potterton and his brother, John H. Potterton, or his estate, and the relative proportion of their ownership was substantially the same in each company.
Order of redetermination will be entered on 15 days' notice, under Bule 50.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.