Case Name: Appeal of Lucas E. Moore Stave Co.
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1927-01-26
Citations: 5 B.T.A. 1211
Docket Number: Docket No. 5146
Parties: Appeal of Lucas E. Moore Stave Co.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 5
Pages: 1211–1212

Head Matter:
Appeal of Lucas E. Moore Stave Co.
Docket No. 5146.
Promulgated January 26, 1927.
Samuel V. Marhley, Esq., for the petitioner.
Percy S. Crewe, Esq., for the Commissioner.

Opinion:
OPINION.
Love:
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.