Case ID: bta_10/html/0090-01.html
Source: Caselaw Access Project
Author: {"author": "Green:", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

D. B. Scully Syrup Co., Petitioner, v. Commissioner of Internal Revenue, Respondent.
    Docket No. 10005.
    Promulgated January 21, 1928.
    
      
      G. A. Spencer, Esq., and Frank H. Bryan, Esq., for the petitioner.
    
      F. 0. Graves, Esq., for the respondent.
   OPINION.

Green:

The first issue involves a question that has been decided adversely to the respondent many times. Appeal of L. S. Ayers & Co., 1 B. T. A. 1135; Silver King Consolidated, Mining Co. of Utah v. Commissioner, 8 B. T. A. 41; Textile Mill Supply Co. v. Commissioner, 8 B. T. A. 145; Belmont Iron Works v. Commissioner, 9 B. T. A. 216.

The second issue involves a question that has as often been decided adversely to the petitioner. Appeal of Russel Wheel & Foundry Co., 3 B. T. A. 1168; Thomaston Cotton Mills v. Commissioner, 8 B. T. A. 54, and cases therein cited; Leggett & Platt Spring Bed Manufacturing Co. v. Commissioner, 8 B. T. A. 61.

Judgment will 5e entered on 15 days’ notice, under Rule 50.