Case Name: Appeal of W. F. CHILDS & CO.
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1926-02-18
Citations: 3 B.T.A. 855
Docket Number: Docket No. 4127
Parties: Appeal of W. F. CHILDS & CO.
Judges: Before SteRnhagen, Lansdon, GREEN, and Love.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 3
Pages: 855–856

Head Matter:
Appeal of W. F. CHILDS & CO.
Docket No. 4127.
Submitted July 16, 1925.
Decided February 18, 1926.
George E. Frazier, Esq., for the taxpayer.
Willis D. Nanee, Esq., for the Commissioner.
Before SteRnhagen, Lansdon, GREEN, and Love.

Opinion:
DECISION.
The deficiency determined by the Commissioner is disallowed. United States v. Carroll Chain Co., 8 Fed. (2d) 529; Appeal of Carroll Chain Co., 1 B. T. A. 38; Patapsco Ballast Co., 1 B. T. A. 1081.