Case Name: Bankers Commercial Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1927-10-04
Citations: 8 B.T.A. 517
Docket Number: Docket No. 7145
Parties: Bankers Commercial Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 8
Pages: 517–520

Head Matter:
Bankers Commercial Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 7145.
Promulgated October 4, 1927.
Robert G. Cooley, Esq., for the petitioner.
P. J. Rose, Esq., for the respondent.

Opinion:
OPINION.
Lansdon:
After a careful study of the evidence and comparison with similar cases previously decided, we are of the opinion that the petitioner and the Commercial Security Co. Inc., were not affiliated during the taxable period.
Reviewed by the Board.
Judgment will be entered on 10 days' notice, voider Rule 50.