Case Name: Appeal of THE WELSH PACKING CO.
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-01-08
Citations: 1 B.T.A. 274
Docket Number: Docket No. 741
Parties: Appeal of THE WELSH PACKING CO.
Judges: Before GeaupNee, LaksdoN, and Smith.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 1
Pages: 274–275

Head Matter:
Appeal of THE WELSH PACKING CO.
Docket No. 741.
Submitted December 17, 1924;
decided January 8, 1925.
LeRoy M. Magruder, Esq., for the taxpayer.
George Bowden, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.
Before GeaupNee, LaksdoN, and Smith.

Opinion:
DECISION.
The deficiency determined by the Commissioner is approved. The taxpayer has failed to substantiate the allegations of its petition on appeal by sufficient evidence.