Appeal of Lucas E. Moore Stave Co.
Appeal of Lucas E. Moore Stave Co.
5 B.T.A. 1211
Cases that cite this one
1 later published case cites this decision.
- Lucas E. Moore Stave Co. v. Commissioner (United States Board of Tax Appeals 1927)
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
We are of opinion from the evidence that the stock of the Irvington Cooperage Co. was owned or controlled by the petitioner and that it was affiliated within the meaning of section 240 of the Revenue Act of 1918.
Judgment will he entered on — days’ notice, under Rule SO.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.