Case Name: Appeal of ROTHENBERG & CO.
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1925-05-21
Citations: 1 B.T.A. 1197
Docket Number: Docket No. 220
Parties: Appeal of ROTHENBERG & CO.
Judges: Before Ivins, Koenee, Maeqtjette, and Mobeis.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 1
Pages: 1197–1198

Head Matter:
Appeal of ROTHENBERG & CO.
Docket No. 220.
Submitted March 17, 1925;
decided May 21, 1925.
Herman Goldman, Esq., for the taxpayer.
A. H. Fast, Esq., for the Commissioner.
Before Ivins, Koenee, Maeqtjette, and Mobeis.

Opinion:
DECISION.
The determination of the Commissioner is approved. No satisfactory evidence was introduced establishing any actual cash value for the good will or the services to be performed by Price in excess of the salary allowed him, as required by section 326 of the Revenue Acts of 1918 and 1921.